Tax reform of specials consumptions tax and its impact on tax collection of fizzy drinks in Ecuador

Abstract

The objective of the research is to analyze the variation in the SCT tax collection of fizzy drinks from the tax reform of the Special Consumption Tax (SCT). For this undertaking, a study was proposed with a quantitative approach with secondary data, descriptive, explanatory and longitudinal, which started from the application of the tax reform in 2016 until fiscal year 2020. The study was developed in four steps, starting using the performance analysis of SCT fizzy drink collections, the Mann-Whitney nonparametric test to identify heterogeneity between two independent samples or groups; ANOVA test to know the most representative groups of beverages; Finally, the Tukey test, to compare the significant differences of the groups examined. The main results maintain that the Organic Law for the Balance of Public Finances increased the volume of collections from fizzy drinks, with an atypical positive variation of 72.71%. Statistical tests such as Mann-Whitney corroborate the existence of a statistically significant difference between the level of collections and the tax reform. Likewise, the analysis of variance confirms the existence of significant differences between the fizzy drink groups. Finally, two representative groups are determined for the study as "Fizzy drinks and soft drinks with low sugar content" and on the other hand, "Fizzy drinks and soft drinks with high sugar content".