Abstract

SANCHEZ-CHOCHOS, Blanca Soledad; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Tax reforms in Ecuador's general state budget. Noesis [online]. 2025, vol.7, n.esp1, pp.623-637.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.419.

This study assesses the impact of tax reform developments on Ecuador's General State Budget. Using a mixed methodology (qualitative and quantitative) that included analysis of laws and consultation with key stakeholders, it was determined that significant changes were implemented starting in 2018. These included income tax exemptions for new ventures and the 2019 update with the Entrepreneurship and Innovation Law. At the end of 2021, RISE was replaced by the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE), in force since January 2022. The results are encouraging: December 2022 revenue ($15.184 billion, with 1.19% of GDP and a positive variation of +0.19%) exceeded the 2021 figures ($12.795 billion, 1.11% of GDP), marking a clear recovery from the negative variation of -0.13% in 2020, attributed to the pandemic, migration, and unemployment.

Keywords : Tax reforms; state budget; tax collection; fiscal policy..

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