Incentivos fiscales y cumplimiento tributario de las personas naturales en Ecuador

Abstract

This project analyzes the fiscal impact of applying tax incentives to the Personal Income Tax in Ecuador, with the aim of assessing whether it is possible to improve revenue outcomes without compromising fiscal sustainability. The research is based in the hypothesis that certain incentives, designed under clear and simple rules, can generate positive effects on tax revenue. For the development of the study, the ECUAMOD microsimulation tool was used, applying different tax policy scenarios that include deductions of 8%, 10%, and 12% on the deductible amount, as well as an alternative tax credit scheme. The results show that deductions lead to increases in tax revenue and in the number of contributors, with the 8% deduction standing out as the most efficient alternative, although higher rates also maintain fiscally favorable results. In contrast, the tax credit shows a less attractive performance in revenue terms. It is concluded that deduction-based incentives constitute a viable and consistent fiscal tool, and that the results obtained provide useful technical evidence for the design of tax policies aimed at strengthening revenue without affecting fiscal sustainability. Keywords: tax revenue, income tax, tax incentives, microsimulation.