Personal profile
Research Interests
Across multiple publications, the researcher investigates the interface between taxation, financial reporting, regulatory environments, and the evolving digital economy in Ecuador. The work consistently links public policy and accounting practices to corporate liquidity, financial performance, tax compliance, and economic development. Methodologically, studies employ quant/qual approaches including regression analysis, regression variants, case narratives, and literature-driven synthesis to reveal how tax rules (such as the Single Income Tax and ISD), IFRS adoption, and tax reforms shape liquidity, profitability, asset valuation decisions, and regulatory compliance. A recurring theme is the integration of fiscal policy with business strategy to foster innovation, digital finance, and equitable growth while highlighting areas where policy design and enforcement influence firm decisions, market competitiveness, and national development objectives.
Key Topics:
- Governance, Law, Policy, Ethics & Regulation
- Business, Economics, SMEs, Finance & Entrepreneurship
- Standards, Validation, Benchmarks & Measurement Best-Practice
- Research Methods, Measurement, Bibliometrics & Academic Practice
- Taxation impact on liquidity and financial performance
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 8 Decent Work and Economic Growth
Collaborations and top research areas from the last five years
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Evaluation of the Impact of the Tax Burden on the Financial Health of Companies Through Analytical Models for Decision-Making Optimization and Business Sustainability
Chavez Pullas, M. A. (PI), Vera Santistevan, V. P. (Col), Paredes Floril, P. R. (Col), Zuñiga Alvarado, M. A. (Col), Zambrano Parrales, F. A. (Col), Defas Rugel, D. E. (Col), Andrade Castro, D. M. (Student), Ortiz Pincay, J. A. (Student), Chucuyan Perez, I. V. (Student), Perez Carriel, F. S. (Student), Ibarra Gallo, V. D. (Student) & Silva Calderon, M. R. (Student)
27/02/25 → …
Project: Research and Development
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Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)
Chavez Pullas, M. A. (Col), Vera Santistevan, V. P. (PI), Paredes Floril, P. R. (Col), Herrera Estrella, M. P. (Col), Zuñiga Alvarado, M. A. (Col), Calvo Ayovi, D. J. (Student), Galvez Zambrano, L. M. (Student), Rosero Vera, L. A. (Student), Satan Asqui, M. M. (Student), Gomez Gallegos, C. A. (Student), Jacome Barzola, A. G. (Student), Alvear Venegas, A. A. (Student), Torres Falcones, K. E. (Student), Orozco Ruiz, B. A. (Student), Tumbaco Alzamora, M. J. (Student), Quishpillo Pilco, D. C. (Student), Baque Leon, G. E. (Student), Marcillo Hidalgo, J. D. C. (Student), Moreira Burgos, R. I. (Student), Chenche Gonzalez, R. J. (Student), Pesantez Urgiles, C. I. (Student), Ramirez Borbor, A. G. (Student), Meza Mero, M. A. (Student), Jimenez Martinez, N. G. (Student), Leon Salavarria, C. J. (Student), Sinche Morante, C. B. (Student), Espinoza Montoya, K. A. (Student), Zambrano Correa, L. A. (Student) & Chocho Alcivar, F. S. (Student)
21/03/23 → 8/12/25
Project: Research and Development
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The Impact of the Role of the Ecuadorian University on Business Performance: A Pragmatic View of Accounting Sciences (IMUNEM)
Navarrete Carreño, O. V. (Col), Chavez Pullas, M. A. (PI), Vera Santistevan, V. P. (Col), Herrera Estrella, M. P. (Col) & Zuñiga Alvarado, M. A. (Col)
2/07/20 → 30/09/22
Project: Research and Development
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Impact on Stock Valuation from the Implementation of International Financial Reporting Standards in Companies Audited by the Big Four in Ecuador (IVACEN)
Navarrete Carreño, O. V. (Col), Chavez Pullas, M. A. (PI), Vera Santistevan, V. P. (Col), Herrera Estrella, M. P. (Col), Pacheco Mindiola, L. B. (Student), Leon Moran, M. K. (Student), Holguin Chango, Y. C. (Student) & Ronquillo Bajaña, A. L. (Student)
23/04/17 → 2/07/20
Project: Research and Development
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External Financing for the Development of Latin America in the 21st Century: Comparative Studies (FED-AL)
Sierra Lara, Y. (PI), Celi Mero, L. D. R. (Col), Chavez Pullas, M. A. (Col), Dominguez Coloma, P. M. D. L. (Col) & Vera Santistevan, V. P. (Col)
1/02/16 → 19/11/19
Project: Research and Development
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Efecto del Impuesto a la Renta Único en la Liquidez de las Empresas Exportadoras
Translated title of the contribution :Effect of the Single Income Tax on the Liquidity of Exporting Companies Research output: Contribution to journal › Article
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Fuzzy Logic in Non-current Assets
Chávez Pullas, M. A., Zuñiga Alvarado, M. A. & Herrera Estrella, M. P., 2025, Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024. Inga Ortega, E. M., Robles-Bykbaev, V. E., García Herranz, N. & Gallego Diaz, E. (eds.). Springer Science and Business Media Deutschland GmbH, p. 35-45 11 p. (Lecture Notes in Networks and Systems; vol. 1331 LNNS).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
Open Access -
Impacto Financiero y Tributario de las Fintech en Ecuador
Translated title of the contribution :Financial and Tax Impact of Fintech in Ecuador Research output: Contribution to journal › Article
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Análisis Comparativo de la Aplicación Tributaria de los Servicios Digitales en Latinoamérica
Translated title of the contribution :Comparative Analysis of the Tax Application of Digital Services in Latin America Research output: Chapter in Book/Report/Conference proceeding › Chapter
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Análisis del Impacto del Impuesto a la Salida de Divisas en Ecuador: Sector Exportador
Translated title of the contribution :Analysis of the Impact of the Currency Exit Tax in Ecuador: Export Sector Research output: Chapter in Book/Report/Conference proceeding › Chapter