The main objective of the investigation is to determine the incidence of the omission of food expenses in the payment of income tax in Ecuador. Primary information obtained from a survey applied to 1,139 citizens domiciled in Zone 6 of Ecuador, with monthly incomes over $ 1000 USD, was collated with information derived from secondary sources that allowed the analysis of information, studies and existing documents that specify the variables under study. The results indicate that citizens with incomes between $ 1000 to $ 2000 dollars only justify 31% of the expenses in food, being their usual place of purchase the free markets-fairs; while those with income above the range indicated above, support 60% of their expenses, which are generated mainly by purchases made in supermarkets. It is concluded that the deficient accessibility in obtaining sales receipts influences the progressivity of the tax and equitable redistribution of wealth.
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