Determinantes de la devolución del IVA a exportadores de bienes, periodo fiscal 2016

Abstract

The Value Added Tax (VAT) refund to Exporters of Goods is one of the tax policies that the Internal Revenue Service (SRI) of Ecuador has implemented. The purpose of this policy is to promote the economic activities of the goods exporting sector, and to reduce tax risks of the VAT refund process. This research analyzes the determinants of the VAT refund to exporters of goods. For this, the Quantile Regression methodology is used, using data from the “Goods Exporters 2016 database” provided by the SRI. The results of the analysis show, in addition to the factors that increase or decrease the amount of VAT to be refunded, evidence of fraud and tax evasion because of involuntary errors in the tax returns or intentional tax fraud.