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Las altas tasas y diferentes impuestos determinan la recaudación tributaria en los diferentes ciclos económicos de las economías; en ese contexto, la investigación analiza el efecto de la carga y presión tributaria en la liquidez, rentabilidad e inversión de los contribuyentes en la provincia de Chimborazo, Ecuador durante la pandemia de Covid-19 y su relación con el ciclo económico. Contempla el método inductivo y un nivel causal-explicativo, la recolección de datos fue a través de un cuestionario a una muestra de 307 contribuyentes de una población total efectiva de 39 503, donde el índice de Alfa de Cronbach es de 89.9 %. La selección de elementos muestrales fue en el marco del muestreo probabilístico aleatorio simple considerando como base de datos los contribuyentes del Servicio de Rentas Internas; el análisis de datos se realizó con el modelo de regresión logística multinomial y lineal. Los resultados muestran que una alta carga impositiva afecta significativamente en la liquidez, rentabilidad e inversión de los contribuyentes, y que las modificaciones de las tasas y el tipo de impuestos producen incrementos y reducciones en los ingresos, utilidades e inversiones. Se concluye que la presencia de un factor externo como el Covid-19 profundiza significativamente el efecto negativo en los ingresos y resultados financieros de la empresa y en futuras inversiones. Existe una relación directa entre el ciclo económico y las recaudaciones tributarias.//High rates and different taxes determine tax collection in different economic cycles in economies; in this context the research analyses the effect of tax burden and pressure on liquidity, Profitability and investment of taxpayers in the Province of Chimborazo, Ecuador in times of the Covid-19 pandemic and its relationship to the economic cycle. It contemplates the inductive method and a causal level - explanatory, data collection was through the questionnaire to a sample of 307 contributors of a total effective population of 39 503, where the Cronbach Alpha index is 89.9%. The selection of sample elements was in the framework of simple random probabilistic sampling considering as a database the contributors of the Internal Revenue Service; the data analysis was performed with the multinomial and linear logistic regression model. The results show that a high tax burden significantly affects taxpayers’ liquidity, profitability and investment, and that changes in rates and rates lead to increases and reductions in income, profits and investments. It is concluded that the presence of an external factor such as COVID-19 significantly deepens the negative effect on the financial income and results of the company and on future investments. There is a direct relationship between the business cycle and tax revenue.

ilustraciones, tablas Con este estudio se pretende analizar qué tan conveniente desde el punto de vista financiero puede resultar para las Pymes empresariales en el marco de la Ley 1943 de 2018, acogerse al régimen de tributación SIMPLE, considerando las implicaciones de los cambios y la forma en que les afecta. El estudio es de carácter descriptivo y conforme al Acuerdo 84 de 2019 del Consejo de la Facultad de Ciencias Económicas, corresponde a la opción de “trabajo en problemas disciplinares”. (Texto tomado de la fuente). With this study aims to analyze how convenient from a financial point of view it may be for Small and medium entities SMEs within the framework of Law 1943 of 2018, to avail themselves of the SIMPLE tax regime, considering the implications of the changes and the way in which they are affected. The study will be descriptive and not experimental. In accordance with agreement 84 of 2019 of the Council of the Faculty of Economic Sciences, this work is circumscribed in the option of “work on disciplinary situations.” Incluye anexos Maestría Magíster en Contabilidad y Finanzas

Purpose: The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect offiscal and tax policies on the socioeconomic structure.The purpose of this study is to examine how the changes in some macroeconomic indicators affect the taxburden. Design/methodology/approach – System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016. Findings – Based on the researchfindings, variables such as income per capita, foreign trading volume, thecapacity of employment, unemployment and economic share of industry sector effect tax burden in astatistically significant and positive direction. The reason that lies behind the positive effect of unemploymenton tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state willincrease public transfer expenditures in the short term due to unemployment, this increase will impose afinancial burden on the public sector both in the medium and long term and finally, there will be an increase inthe tax burden. Originality/value – Results in the literature suggest that there are many reasons for increasing tax burdensuch as socio-economic development,financial and organizational structure and the globalization process.However, according to this study, it seems that gross domestic product per capita, the size of the industrysector, openness, employment capacity and unemployment rate also have a positive and significant effect ontax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most importantindicators of the public sector size in the sample of the states and period in hand, is influenced positively by allindependent variables and increases slightly but surely. These results suggest that the tax state is still adeterminative factor in the socioeconomicfield within its taxation tools. Objetivo: La carga tributaria, definida como la relación entre los impuestos recaudados en un período particular contra el producto total, se usa comúnmente para determinar el efecto de las políticas fiscales y tributarias en la estructura socioeconómica. El propósito de este estudio es examinar cómo los cambios en algunos indicadores macroeconómicos afectan la carga tributaria. Diseño / metodología / enfoque: El enfoque del método generalizado del sistema de momentos se utilizó para 34 miembros de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en el período 1993-2016. Hallazgos: Con base en los hallazgos de la investigación, variables como el ingreso per cápita, el volumen de comercio exterior, la capacidad de empleo, el desempleo y la participación económica del sector industrial afectan la carga tributaria en una dirección estadísticamente significativa y positiva. La razón que subyace al efecto positivo del desempleo sobre la presión fiscal es el hecho de que no se abandona el sentido de estado social. Así, se prevé que el estado incrementará los gastos de transferencias públicas en el corto plazo debido al desempleo, este incremento impondrá una carga financiera al sector público tanto en el mediano como en el largo plazo y finalmente, habrá un aumento en el impuesto. carga. Originalidad / valor: Los resultados de la literatura sugieren que hay muchas razones para aumentar la carga fiscal, como el desarrollo socioeconómico, la estructura financiera y organizativa y el proceso de globalización. Sin embargo, según este estudio, parece que el producto interno bruto per cápita, el tamaño del sector industrial, la apertura, la capacidad de empleo y la tasa de desempleo también tienen un efecto positivo y significativo sobre la carga tributaria a largo plazo. En definitiva, estos resultados demuestran que la carga tributaria, uno de los indicadores más importantes del tamaño del sector público en la muestra de los estados y período en cuestión, se ve influenciada positivamente por todas las variables independientes y aumenta leve pero seguramente. Estos resultados sugieren que el estado tributario sigue siendo un factor determinante en el ámbito socioeconómico dentro de sus herramientas tributarias.

Este ensayo analiza el sistema tributario Colombiano, el cual se caracteriza por constantes cambios que generan inestabilidad para los contribuyentes, complejidad para su interpretación, e inequidad en su distribución; teniendo en cuenta la necesidad de recursos fiscales para atender el gasto público, desde 1990 el Congreso y los sucesivos gobiernos han aprobado más de diez reformas tributarias; se requiere una trasformación integral a fin de unificar, consolidar y simplificar el régimen, fomentando la equidad, sin afectar de forma importante los ingresos tributarios del Estado, y de esta manera contribuir a reducir la informalidad, la evasión y la elución de los impuestos, incrementando la competitividad, generando un comportamiento más dinámico de la inversión, el empleo y, por tanto, el crecimiento económico del país. A través del tiempo en Colombia, los incentivos y exenciones han beneficiado a los llamados grandes contribuyentes quienes se tipifican como recaudadores de impuestos pero no contribuyen en la media de su capacidad de pago. De esta investigación conceptual se deduce que el tratamiento preferencial genera inequidad tributaria; es así que las reformas fiscales se caracterizan por el protagonismo del mercado como asignador de recursos, ineficiencia administrativa, mayor gasto público que a la larga es lo que reclaman los contribuyentes ya que en mucha ocasiones no se ve reflejado en el bienestar del pueblo This essay analyzes the Colombian tax system which is characterized by Permanent changes that generate instability to the tax payers, complexity to its interpretation and inequality in its distribution. Taking into account the need for fiscal resources to meet the public expenditure, Colombian Congress and successive governments have adopted more than ten tax reforms since 1990; a comprehensive transformation is required in order to unify, consolidate and simplify the tax regime, promoting equity, without affecting significantly the tax revenue, and thus contribute to reducing informality, evasion and elution of taxes, increasing competitiveness, creating a more dynamic behavior of investment, employment and hence economic growth of the country. Over time in Colombia, incentives and exemptions have benefited the called large taxpayers who are classified as tax collectors but do not contribute in the same way of their ability to pay. In brief, this investigation concludes that economic inequality in Colombia is caused by preferential tax treatment; therefore tax reforms are characterized by the prominence of the market as allocator of resources, administrative inefficiency, increased government spending that ultimately is what taxpayers demand due to the fact that taxes are not reflected in the welfare of the people

O objetivo do presente trabalho é estimar a participação dos principais tributos indiretos e contribuições (IPI, ICMS, PIS e COFINS) incidentes sobre os preços de dezembro de 2008, dos cinquenta e quatro produtos que formam o Cesto Básico calculado mensalmente pelo Centro de Estudos e Pesquisa Econômicas da Universidade Federal do Rio Grande do Sul (UFRGS). Assim, estimou-se a participação individual e total dos tributos indiretos e contribuições na formação do preço de cada um dos produtos do referido cesto. Estudou-se, ainda, a carga tributária brasileira no período de 1994 a 2008, bem como a sua relação com o Produto Interno Bruto (PIB), estabelecendo-se comparações com o cenário internacional. Apresenta-se a participação dos tributos diretos e indiretos na formação da carga tributária brasileira, com base nos princípios tributários constitucionais de justiça social e equidade fiscal. Ainda, com este foco de discussão, são tratadas as bases econômicas da tributação, considerando os principais tributos diretos e indiretos da estrutura tributária brasileira. Finalizando, apresentam-se a teoria econômica acerca da tributação e de equilíbrio de mercado, as incidências dos tributos indiretos e os grupos de produtos estudados. The objective of the present paper is to estimate the share of the main indirect taxes (IPI, ICMS, PIS and COFINS) levied over the December 2008 prices of the fifty-four products that make up the Basic Food Basket, calculated monthly by the Federal University of Rio Grande do Sul (UFRGS) Center for Economic Studies and Research. Then, we estimated the individual and total share of the indirect taxes in making up the price of each one of the products that make up that basket. We studied the Brazilian tax load in the period between 1994 and 2008, as well as its relationship to the Gross Domestic Product (GDP), making comparisons against the international scenario. We present the role of direct and indirect taxes in the make-up of the Brazilian tax load based on the constitutional tax principles of social justice and fiscal equity. Still focused on this discussion, we address the economic bases of taxation considering the main direct and indirect Brazilian taxes. Concluding, we present the economic theory of taxation and market balance, the indirect levied and the groups of product studied.

The main purpose of this paper is to estimate the tax burden of 12 commodities in Brazil. We collect data of tax rate changes on sales tax (ICMS) and tax inclusive prices. Based on this data, econometric methodology is applied based on Carbonnier (2007) to the Brazilian market. Panel data includes information about 7 commodities from basic basket food in 16 cities and about 5 other commodities in 11 cities from July 1994 to June 2008. Estimated results suggest that tax burden on consumer relies on between 7% and 75% to these commodities and the firms hold a share of the tax burden on sales tax. These findings suggest that sales tax rate changes affect commodities prices in different magnitudes (in this case they are under- shifted). Este artigo estima a incidência da Carga Fiscal para 12 bens de consumo no Brasil. A partir de variações de alíquotas no imposto sobre o consumo (ICMS) e preços finais dos bens é aplicada metodologia desenvolvida em Carbonnier (2007) para estimação da incidência deste imposto. São usados dados em painel para 7 bens da cesta básica do DIEESE em 16 localidades e para outros 5 bens das cestas básicas Estaduais em 11 localidades para o período de julho 1994 a junho de 2008. Os resultados das estimativas mostram que o consumidor absorve entre 7% e 75% da Carga Fiscal para esses bens e o restante é recolhido pelas firmas. Esse resultado sugere que alterações nas alíquotas do imposto sobre a venda (ICMS), não afetam o consumidor na mesma proporção.