Abstract

SEME MOREIRA, Merly Johanna; TORRES PALACIOS, Mireya Magdalena  and  TOAZA TIPANTASIG, Silvia Elizabeth. Regional and national dynamics in the flight of foreign exchange: a comparative study of the tax framework. Universidad y Sociedad [online]. 2024, vol.16, n.2, pp. 176-186.  Epub Apr 30, 2024. ISSN 2218-3620.

This study aims to analyze the impact of the tax regulatory framework in Ecuador and the Latin American region in relation to foreign exchange leakage and its impact on economic growth. A qualitative approach and a document review technique are used to examine the literature and current studies on progressive tax measures in Latin America. The results reveal that tax measures have contributed to increased tax collection and the financing of social programs, although challenges remain in terms of equity and administrative efficiency. The effectiveness of strategies such as exchange rate limitations in containing capital flight is highlighted. The analysis underlines the importance of a comprehensive approach, combining fiscal and macro prudential measures, to effectively address capital flight and promote economic stability in the region.

Keywords : Taxation; Income tax; Fiscal policy; Currency; Devaluation.

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