La política fiscal y la recaudación del Impuesto a la Salida de Divisas en la Zona 3 en el período 2013 – 2015

Abstract

The Foreign Currency Exit Tax was created in December 2007 and implemented in 2008, it is a regulatory tax that levied on all transactions or monetary operations carried out abroad. Tax initially established as a measure to restrict the flight of capital of the country's economy to the rest of the world, subsequently the reforms to fiscal policy put in place the Tax on the Exit of Foreign Exchange to combat the deficit of the balance of payments. The present investigation is oriented to determine the incidence of the Tax Policy in the collection of the Tax on the Exit of Currencies in Zone 3 conformed by the provinces of Tungurahua, Cotopaxi, Chimborazo and Pastaza during the period 2013-2015. In order to comply with this work, the research presented responded to the documentary modalities and panel data, which allowed the development and fulfillment of the proposed objectives. During the period analyzed, the levels of taxation for the Exit Tax, presented favorable growth thanks to the different tax reforms established and applied by the state.