Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019

Abstract

The debate on fiscal matters in Ecuador has been permanent at least in the recent history of the country, but in recent years it has generated greater interest due to various circumstances, particularly due to important changes in the variables evolution of public management. During this time, a few people have made public some data on fiscal management, which, in many cases, has not been adjusted to reality or to the facts, but has become inputs for the construction of various adequate accounts to particular visions
regarding the Ecuadorian economy. From the contrast of these reports with theoretical and technical foundations, supported by available official quantitative information, it is shown that much of the current debate takes place far from the use of evidence and solid theoretical bases. This article systematizes this contrast in order to propose a new story, attached to reality from a technical and academic perspective. From this exercise it is concluded that a good part of the statements and concepts that, in tax matters, is in the public domain,
differ substantially from what the figures present and are covered by the standard.