Recaudación Fiscal y Presupuesto General del Estado

Abstract

In Ecuador, tax collection and the General State Budget are important aspects that every person should know and understand. This research aims to analyze the impact of taxes on the preparation of the budget proforma as a management tool.

The research method is bibliographic and descriptive, evidencing the need to have methodological guides to generate efficient processes in the technical construction of tax reforms in Ecuador, providing clear and objective information that allows the carrying out of regulatory reforms that respond to the principles of the tax regime established in the Constitution of the Republic seeking to guarantee the economic and social development of the country.