Aplicación del impuesto a los consumos especiales y su efecto en la recaudación tributaria en el Ecuador

Abstract

This work analyzes how Excise Taxes impact on total tax revenues of Ecuador during the period of 2019-2023. Using a quantitative approach with descriptive and explanatories methods, simple linear regression modeling was applied to study the relationship between both. Furthermore, it made a detailed investigation of main classification of Excise Taxes: Vehicles, Imports, Soda, Alcohol, and Beer. Even though Excise Taxes expresses 4.75% and 6.38% of total collection, and reports demonstrate that their results on general trends are not statistically important (p=0.483). The investigation for division disclosed that Vehicles and Imports are the safest origin of incomes, although Soda showed revealed that high sensibility to outside influences, getting its greater participation in 2021. Nevertheless, the Alcohol and Beer division detailed a regular reduction on their relative contribution, demonstrating potential modifications in the consumption or in tax policies. In summary, though Excise taxes are crucial in the Ecuadorian tax composition, they do not have an important influence in total collections. This supports the need for a differentiated policy for improving their performance and further study that adds economic elements and tax reforms.