Inversión y equidad: Evaluando la relación de la IED en el sector de servicios sobre la recaudación fiscal y la distribución de ingresos

Abstract

Ecuador is facing great challenges; a country whose dream is to achieve development and maintain its patriots in welfare. It's known that developing countries need great impulses to advance in their processes, among these, we find foreign direct investment. This category of investment has remained relatively low in the country, even it was the thirteenth in the region in terms of investment received in 2022. In its process of development, Ecuador has gone through specific moments in time in which taxes have been the protagonists of marches, conflicts and internal strife, stagnating an evolution as a country. The present project seeks a relationship in the short and long term between these two variables, and their effect on the equitable distribution of tax collection specifically in the transport, storage and communication sector in the period between 2015 and 2023. Due to the little existing information, the project indicates that there is no significant relationship between FDI and taxes, neither in the short nor in the long term, however, it demonstrates a structural break of these variables in 2020 and leaves the methodology proposed so that future researchers, with more information available, can give solid conclusions about the relationship. Keywords: Foreign direct investment; tax; autoregressive distributed-lagged model; transportation, storage and communications.