Centro de Posgrado Auditoría

URI permanente para esta comunidadhttp://repositorio.uta.edu.ec/handle/123456789/979

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Autor/a: search.filters.author.Zhinin Gualli, María Lorena

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    Item type:Ítem,
    Impuesto a la renta de personas naturales en relación de dependencia un análisis de progresividad
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Tributación, 2025)
    Zhinin Gualli, María Lorena
    ;
    DT - Coba Molina, Edisson Marcelo
    In Latin America, taxation is characterized by a low collection rate compared to indirect taxes, which often accentuates inequality. Studies show that the regional tax structure relies more on consumption taxes than on progressive income taxes. Ecuador is no exception to this reality, since despite recent tax reforms, it still faces limitations in the redistributive capacity of its fiscal system. This research analyzes the impact of progressivity in the Personal Income Tax in Ecuador during the period 2019–2023, with the aim of assessing whether the tax system applied to employees complies with the principles of equity and tax justice. The study arises in a context where tax policy represents one of the most relevant instruments to redistribute wealth, reduce inequality, and finance public spending. However, the debate persists on whether the design of income tax in Ecuador effectively contributes to social equity or, on the contrary, generates disproportionate burdens on certain groups of taxpayers. The research problem focuses on determining to what extent the progressivity of income tax applied to salaried workers contributes to reducing socioeconomic gaps. To this end, the objectives are to analyze the normative evolution of the tax, calculate progressivity indicators such as the Kakwani index, and examine the redistributive effects during the period under study. The justification of this research lies in the need to provide empirical evidence on tax equity in Ecuador, in a context marked by economic crises, the pandemic, and tax reforms. Understanding the degree of progressivity of income tax is not only academically relevant, but also practically important, as it allows the design of public policies that strengthen tax collection without disproportionately affecting middle- and low-income taxpayers. The theoretical framework addresses both international and national background, showing how fiscal progressivity influences tax morale and the perception of social justice. Research confirms that progressive systems tend to increase voluntary compliance and the legitimacy of the tax system. In Ecuador, recent studies have analyzed the redistributive capacity of income tax, although with mixed results regarding its impact on inequality. Likewise, a historical overview of income tax is included, highlighting its main reforms and the challenges to consolidate a truly progressive scheme. The importance of the principles of horizontal and vertical equity in tax design is emphasized, as well as the usefulness of indicators such as the Gini coefficient and the Kakwani index to measure the degree of progressivity. In conclusion, this research aims to demonstrate that fiscal progressivity is a fundamental pillar for achieving greater social justice in Ecuador. However, the challenge lies in strengthening income tax without discouraging investment or reducing the tax base. The study will provide a rigorous analysis of the reforms applied between 2019 and 2023, offering recommendations to consolidate a more equitable and efficient system.