Impact of the implementation of the trade agreement between Ecuador and the European Union on the tax burden and revenue from vehicle imports
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Abstract
In 2017, the trade agreement with the European Union came into effect, which establishes, among other things, a progressive reduction of the tax burden levied on imports from its member countries. The present research aims to determine whether the implementation of this agreement affected the amounts collected by the taxes: ICE, FODINFA, VAT and Tariff, as well as the total values obtained from vehicle imports. Taxes show a variation rate of less than 0.08% before the agreement was in force, but exceed 0.1% after the application of the agreement. The hypothesis test yielded a significant difference with p<0.05 in the means before and after the implementation of the agreement, considering a higher mean after the implementation of the agreement. However, although the collection of the tax burden for vehicle imports is higher after the implementation of the agreement with the European Union, this does not imply a significant difference in the total values of the amounts collected for vehicle imports.
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