Exploration of Fiscal Policies and Control Mechanisms to Boost an Equitable and Efficient Economy from an Innovative Approach

This applied research project addresses the structure of fiscal policy in Ecuador and its impact on social equity and economic development. Although tax incentives represent a significant portion of the GDP, there is uncertainty regarding their actual effectiveness in reducing inequality or whether they create distortions that favor specific sectors. Using a quantitative methodology with a longitudinal and non-experimental design, the study will analyze official data to evaluate the progressivity of the tax system. The central purpose is to identify administrative barriers and gaps in the application of tax benefits, particularly for vulnerable groups and the business sector. By examining the relationship between tax burden and financial profitability, the project aims to generate empirical evidence to serve as a basis for formulating fairer and more efficient public policies. Expected results include the publication of indexed scientific articles and the creation of curricular feedback tools. This study will benefit public policymakers, the business sector, and the academic community, contributing to the strengthening of an equitable and sustainable tax ecosystem in the country.<br/><br/><b>Goal</b>: <br/>Analyze fiscal policies and audit processes in Ecuador to evaluate their equity and economic efficiency. The goal is to provide technical inputs that optimize the design and implementation of these policies.<br/><br/><b>Research lines</b>: <br/>Economic development, popular economy and finance, and MSMEs<br/>Fiscal and tax studies<br/>Auditing and Sustainable Taxation under ESQ Principles, Financial and Management Accounting