Beneficios Fiscales y Recaudación: Impacto del Gasto Tributario en las ISFL en Ecuador

Tax expenditure, understood as the set of exemptions, deductions, and tax benefits granted by the State, is a key tool for analyzing fiscal policy. This study evaluates the impact of these exemptions on Ecuador's tax revenue, focusing on the benefits granted to Non-Profit Institutions (NPIs) during...

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Bibliographic Details
Main Authors: Copo Arévalo, Yessenia, Patiño Espín, Tarquino
Format: Article
Language:Spanish
Published: 2025
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Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=10370785
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