Análisis de la Contribución Temporal sobre las Utilidades en Bancos y Cooperativas de Ahorro y Crédito, de acuerdo con la resolución No NAC-DGERGC24-0000009 en la provincia de Pichincha

Abstract

The analysis of the Temporary Contribution on Profits in Banks and Savings and Credit Cooperatives in the province of Pichincha according to resolution No NAC-DGERGC24- 0000009, in the Ecuadorian financial system was an extraordinary fiscal response, conceived to strengthen the national public finances. The study shows that this measure was adopted by the responsible entities, highlighting a remarkable regulatory compliance and an operational adaptation capacity in the face of the new tax requirements. This willingness to comply suggests a fiscal obligation in the business sector and an adequate accounting infrastructure to integrate exceptional tax figures within the current legal framework. However, there is also a concern due to the fact that the tax is not deductible and its direct effect on the tax burden of organizations. The effect on tax reconciliation, especially with regard to the tax base and the income tax generated. This situation highlights the need to align collection policies with the principles of fiscal equity, sustainability and transparency. From a communicative and informational perspective, the study indicates that access to regulations has been centralized in formal institutional means. While this ensures veracity and consistency, it also poses challenges in terms of inclusiveness, regulatory understanding and decentralization of technical knowledge. In addition, there is a need for greater follow-up by the tax authorities through systematic pedagogical processes, which ensure the correct application of measures of this type of contributions by the regulatory body (SRI). Finally, the opinion on the funds collected reflects different points of view on their importance, transparency and adequacy to the country's priorities. The acceptability of the Temporary Contributions measures depends not only on their capacity to generate revenues, but also on their institutional legitimacy and how citizens perceive the benefits in relation to the discourse of fiscal legitimacy and social responsibility of the State