Descriptive Analysis of Tax Revenues in the Province of Manabí, Ecuador

Abstract

Tax revenues in Latin American countries, including Ecuador, have become the main source of income for the state, with consumption and income taxes accounting for the largest percentages. At the territorial level, a few provinces generate the largest share. In this context, the province of Manabí ranks fourth in its contribution to the national total, and within it, three cantons exhibit the most dynamic tax collection activity. The objective of this study is to conduct a descriptive-evolutionary and causal analysis of tax revenues in the province of Manabí from 2010 to 2024. A quantitative correlational research approach was used, applying statistical methods and a multiple linear regression econometric model to analyze the causal relationship with economic variables. Data from the Internal Revenue Service (SRI) were collected annually for the national, provincial, and cantonal levels. Among the key findings, it is noteworthy that Ecuador has a centralized tax administration managed by the SRI (Internal Revenue Service), demonstrating an institutional concentration in tax revenue generation. The econometric model identified that Gross Value Added, tax pressure, and remittances, at a 95% confidence level, are statistically significant and explain 94.5% of tax collection patterns in the province, meeting all the assumptions that demonstrate its high statistical robustness. In conclusion, tax collection in the province of Manabí is influenced by factors related to national production and tax administration.