<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2739-0039</journal-id>
<journal-title><![CDATA[Gestio et Productio. Revista Electrónica de Ciencias Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[Gestio et Productio]]></abbrev-journal-title>
<issn>2739-0039</issn>
<publisher>
<publisher-name><![CDATA[Instituto de Investigación y Estudios Avanzados Koinonía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2739-00392024000200037</article-id>
<article-id pub-id-type="doi">10.35381/gep.v6i11.170</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Las reformas tributarias y su incidencia en la recaudación de impuestos en Manabí, Ecuador]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax reforms and their impact on tax collection in Manabi, Ecuador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Zambrano-Zambrano]]></surname>
<given-names><![CDATA[Elisa Juverly]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Carreño-Arteaga]]></surname>
<given-names><![CDATA[Nancy Paola]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Velásquez-Gutiérrez]]></surname>
<given-names><![CDATA[Martha Tatiana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mendoza-Fernández]]></surname>
<given-names><![CDATA[Verónica Monserrate]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Manabí  ]]></institution>
<addr-line><![CDATA[Portoviejo Manabí]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Técnica de Manabí  ]]></institution>
<addr-line><![CDATA[Portoviejo Manabí]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Técnica de Manabí  ]]></institution>
<addr-line><![CDATA[Portoviejo Manabí]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Técnica de Manabí  ]]></institution>
<addr-line><![CDATA[Portoviejo Manabí]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>6</volume>
<numero>11</numero>
<fpage>37</fpage>
<lpage>51</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2739-00392024000200037&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2739-00392024000200037&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2739-00392024000200037&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La investigación evalúa la incidencia de las reformas tributarias introducidas mediante la Ley Orgánica para el Desarrollo Económico y Sostenibilidad Fiscal en la recaudación de impuestos en la provincia de Manabí en el año 2022. El análisis se enfoca en evaluar los ajustes realizados en el impuesto al valor agregado (IVA), impuesto a la renta (IR) y el impuesto a los consumos especiales (ICE). Se abordan las metas de recaudación post-COVID-19 y se destaca la importancia de una administración tributaria equitativa y estable para el desarrollo económico. Teniendo un alcance descriptivo, se aplicó diseño no experimental-transversal, con un enfoque mixto. Para la recolección de información se utilizó el método estadístico para el análisis y la organización de datos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The research evaluates the impact of the tax reforms introduced by the Organic Law for Economic Development and Fiscal Sustainability on tax collection in the province of Manabí in the year 2022. The analysis focuses on evaluating the adjustments made to the value added tax (VAT), income tax (IR) and excise tax (ICE). The post-COVID-19 collection goals are addressed and the importance of an equitable and stable tax administration for economic development is highlighted. With a descriptive scope, a non-experimental-transversal design was applied, with a mixed approach. The statistical method was used for data collection, analysis and organization of data.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Reformas tributarias]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[recaudación]]></kwd>
<kwd lng="es"><![CDATA[leyes tributarias]]></kwd>
<kwd lng="en"><![CDATA[Tax reforms]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[collection]]></kwd>
<kwd lng="en"><![CDATA[tax laws]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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