Recaudación Fiscal y Presupuesto General del Estado

In Ecuador, tax collection and the General State Budget are important aspects that everyone should know and understand. The objective of this research is to analyze the impact that taxes have on the elaboration of the budget proforma as a management tool.The research method is bibliographic and descriptive, showing the need for methodological guidelines to generate efficient processes in the technical construction of tax reforms in Ecuador that contribute to the creation of companies and strengthen their management, providing clear and objective information that allows carrying out reforms to tax regulations that respond to the principles established in the Constitution of the Republic, seeking to ensure the economic and social development of the country.The study presents the effective tax collection for the years 2020 and 2021 and the projected scenario for the year 2022, considering the impact of the pandemic. Thus, the research will allow addressing new studies related to the activation of income through the implementation of public policies that allow the birth of new economies and a solid and efficient tax system that is attractive to nationals and foreigners.