Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)

The SISTRICOFIN project addresses the challenges of fiscal policy in Ecuador by analyzing the consistency of the tax system with the country's economic and social reality, particularly following the recession caused by the COVID-19 pandemic. The study is based on the need to evaluate whether the tax regime complies with constitutional principles of equity, progressivity, and revenue sufficiency. The methodology employs a quantitative approach, using a non-experimental correlational design and the hypothetical-deductive method. Advanced econometric models, including quantile regression, mixed models, and fuzzy logic, will be applied using R software. The analysis is supported by official data sources such as the Internal Revenue Service (SRI) and the Central Bank of Ecuador. Expected outcomes include the publication of indexed scientific articles, books, and the generation of thesis projects for Accounting and Auditing students. The project's impact is aimed at providing a technical foundation for fiscal policy decision-making, promoting a fairer and more equitable system for Ecuadorian society.<br/><br/><b>Goal</b>: <br/>Analyze the impact of the Ecuadorian tax system using econometric models to determine its consistency with the current economic and social situation. The project aims to evaluate the equity and efficiency of the current tax regime.<br/><br/><b>Research lines</b>: <br/>Popular economy and sustainable local development