Efecto del Impuesto a la Renta Único en los Sectores Exportadores de Banano de Ecuador, Periodos 2014-2018

Abstract

This study analyses the difference between the traditional taxation scheme compared to the so-called "flat tax" scheme, as well as the pros and cons of both schemes. So, we will look at the case of the single income tax [IRU] of the Ecuadorian banana sector in force since 2012, it should be noted that this sector of the economy represents one of the most important in the scale of non-oil export products, followed by cocoa. However, the information from both sectors is contrasted, with the aim of verifying the result of the application of a single tax to the banana sector, based on the premise of Laffer's Curve theory. In addition, the different cases are reviewed in the world where this tax revolution has already started, which will allow us to have a frame of reference for the design taxed income that could simplify the rules of the tax system Ecuadorian.