Evolution of income tax collection and its impact with the tax reform in Ecuador.

Abstract

This study begins its analysis focused on the collection of income tax, considering both individual taxpayers and companies, according to the classification of the tax administration. Its fundamental purpose lies in identifying which types of taxpayers make the largest contributions and how this influences the collection managed by the Internal Revenue Service. This becomes challenging, due to constant changes in regulations, which makes the analysis of other variables difficult. In this context, the research adopts an analytical approach that allows a detailed interpretation of the trends and patterns that emerge.