Efecto de evasión tributaria en la recaudación del impuesto a la renta de régimen general pertenecientes a Pichincha entre los años 2022 - 2023 Ecuador

Abstract

High levels of tax evasion remain a serious and unresolved problem in Latin America, with profound implications for the economic and social development of the region. Tax evasion is not only an economic issue; it also has social and political consequences because it undermines confidence in institutions. For this reason, the general objective for the research topic was to determine the effects of tax evasion on the collection of the general income tax in Pichincha and its impact on the economy. The approach of this research is based on the quantitative method, implemented through the collection and analysis of numerical data from the land registry of the province of Pichincha. The method is descriptive in nature, since it seeks to analyze and detail the behavior of tax evasion in relation to the collection of Income Tax during the years 2022 and 2023. As a result, the changes that were driven by the Organic Law for Economic Development and Fiscal Sustainability published in 2021 were evident, its effects were fully observed in 2023 since it contributed to an increase in the collection of income tax in the province of Pichincha with an increase of 11.7%. It was concluded that the canton of Quito, the main economic generator of the province, with a notable increase of 33.8% is due to tax compliance by companies and citizens, and the impact of possible tax policies implemented during the period analyzed.