ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE,

ECUADOR AND THE GOVERNMENT TAX MEASURES

RESPONSE.

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.

Introduction
Over time, different kind of taxation policies have been implemented in
countrys economy systems, these measures have been taken considering multiple facts
like economic crisis, deficit in the balance of trade or natural disasters. Certainly taxes
are one of the main tools that Governments use in order to get money from the people,
but are all taxes substantiated in the wellbeing of the society?, is there other way in
which the Government could get money too?, When a country pass through an
economic crisis the only solution are more taxes?
This research paper focused in the different perceptions and reactions about the
taxation policies applied by the Ecuadorian government after the earthquake. During the
process a semi structured interview was used to interview five Ecuadorian Economy
experts in order to collect the most precise criteria about this topic, talking with
supporters of different parties.
The interview aims at gathering information about the opinion of the participants
based on their experienced by questions like, what other solutions could be applied
instead of the taxes policy to face the economic crisis after the earthquake, Do you think
this taxation policy could work in other country that is passing through the same
disaster situation, Which are the short term negative consequences of this emergency
taxation policy?, Which are the facts to take in consideration in order to identify the
consequences of this taxation policy in the affected areas?

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
The profile of the participants used in this research embrace people that have
considerable knowledge and experience in the Economy field, so the results of this
investigation could have a more solid approach.

Literature Review
Definition
A tribute or a tax is a cash-benefit that belongs to the State and other public
entities, which are claimed by virtue of their coercive power, in form and quantity
determined unilaterally and without counter-payment in order to satisfy collectives
necessities. In other words, a tribute is a fraction of the citizens earnings that the state
receives in order to apply it pay for public services (Cabezas Jarrin, 2010, p. 10). There
are several elements that make up the tribute; these elements are (1) the subjects (active
or passive); (2) the object; (3) the taxable amount; (4) share and (5) rate. The first
element is the subject who charges (active) and subject who pays (passive). The object
is to point out the arguments and the motive of why the tax is created (Cabezas Jarrin,
2010, p. 13).
The taxable amount consists of the sum of all the goods and the wealth that the
government take into a consideration to calculate the amount to pay as a motive of tax.
This is divided into taxable base, unit and quota (Cabezas Jarrin, 2010, p. 14).
History
The history of taxation is almost as old as the history of human been. From the
earliest human societies, taxes were applied by sovereigns or chiefs in the form of
tributes, many of which were intended for ceremonial affairs and for the ruling classes.
The defrauding of taxes having the character and destiny that they were given to them

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
were rare, due to the direct control that of the collection did priests and sovereigns. The
first tax laws appear in Egypt, China and Mesopotamia. Old texts in cuneiform script
about five thousand years ago, they said that "you can love a prince, you can love a
king, but before a tax collector, you have to tremble." In the New Testament, the figure
of tax collector appears in the person of Mateo; this being something detestable and
unholy as manifested by the first disciples of Jesus when he was going to eat at his
house.
Subsequently, government incomes must be gathered through levies and
obligations on specific things. These extract assesses on alcohol, tobacco, sugar,
authoritative records thus on deceived a social plan and additionally an income
gathering endeavor. The main test to the framework came in 1794, when the Whiskey
Rebellion broke out. It was fundamentally gatherings of Pennsylvanian ranchers irate
about the duty on bourbon torching assessment authorities' homes and publicly shaming
any authorities to ease back to escape. Guarding the privilege to gather their roundabout
assessments, Congress put down the revolt by military constrain (Forbers, 2014).
The holiness of the constitution and the hereditary repugnance for assessments
was tried again in the 1790s, when a war with France prompted to a property charge.
The execution of this assessment was a long way from immaculate, so the later war of
1812 was financed by higher obligations and extract charges. It would take a Civil War
to bring pay charge into the youthful country. The American Civil War was terrible and
costly for the country in that huge measures of obligation were caused taking up arms
against itself. Keeping in mind the end goal to pay for the war, the Congress passed the
Revenue Act of 1861. The duty was collected on wages surpassing $800 and was not
revoked until 1872. This demonstration made the vast majority of what we consider the

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
cutting edge charge framework. The U.S. Inner Revenue Service (IRS) was established,
the assessment was dynamic and a few conclusions were permitted.
South America was conquered by Spaniards; at the beginning they were
impressive by the indigenous, because they have a lot of gold in their clothes and all the
body. So, this people started with new rules, they introduce the taxes, and the
indigenous had to pay lot of money, for the use of their land, and when they want to
commercialize something. At this moment the Internal Rent of Service of Ecuador,
published in its web page that Ecuador have 30 taxes. This is era is known as
Revolucin Ciudadana since Rafael Correa, President of Ecuador began his period, he
implement many of new taxes (Pazmio, 2015). There have been more than 10 tax
reforms, such as: advance of income tax, increase of Value Added Tax by 2% more.
The information said that Ecuador has less cash by the gathering of assessments
contrasting with 2007. Presently, Ecuadorians pay 30 assessments to the Internal
Revenue Service (SRI), 16 more than in 2006, a year prior to the legislature of President
Rafael Correa. It ought to be considered that the Tax on Special Consumption (ICE) is
still in compel for club and betting, yet practically speaking there is no gathering in light
of the fact that these exercises are denied. Furthermore, media communications and
filtered water were no longer burdened with ICE. In these nine years charges have been
made on the surge of remote trade, resources abroad, on provincial grounds, two duties
identified with natural advancement (Quiroz, 2016).
These are: non-returnable plastic containers and vehicular pollution. Eminences,
licenses and mining protection utilities started to apply and in 2015 the commitment to
exhaustive tumor mind happened. For the moment, in the last few citizens the president
of the country has indicated that the collection of taxes has not been as expected, this is

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
due to how quickly the economy was able to contract, with the amount of taxes that was
implemented from the Arrival of the President.
Tax in Latin American
According to a study by the Organization for Economic Cooperation and
Development (OECD) and the Economic Commission for Latin America and the
Caribbean (CEPAL) in 2010, tax revenues as a percentage of Grow Domestic Products
(GDP) have grown steadily over the past two decades in Latin America; and the region's
tax burden increased from 13.9% in 1990 to 19.4% in 2010 (United Nations, 2014).
This growth may be related to better macro conditions, changes in the tax system or
strengthening of collection institutions.
Furthermore, the fiscal pressure in Latin America increased by 5.5% between
1990 and 2010, but between 2000 and 2010, the increase in income from income taxes,
particularly corporate tax, became a more important factor than Value Added Tax (VAT)
in increasing total tax revenues (Arnson, C.,2012). In addition, according to CEPAL in
2015, the relative importance of indirect taxes in Latin America may be related to the
fact that the contribution of the personal income tax is relatively low, reflecting the low
number of taxpayers and the concentration of taxpayers in levels of low income.
One of the main functions of taxes is to finance the expenditure of goods and
government services, so that the choice of the level of income implies, in the medium
term, to delimit the level of expenses of the public sector (Gomez & Jimenez, 2012).
Beyond the traditional tax avoidance recommendations that distort the allocation of
resources, the economic theory offers very limited guidance as to the decision of the
level of the tax burden and the tax structure.

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
Some studies relate negatively the tax pressure, or public expenditure, with
economic performance. But it is not possible to advance solid conclusions in this
respect; there are countries that have grown satisfactorily with a high level of taxes, and
many others have poor macroeconomic performance and reduced tax pressure. Rather,
causality appears to be the reverse; as countries grow, the base Tax system is extended
and the system can become more progressive (Arnson, C.,2012). One way to assess
whether levels and tax structures are appropriate is to compare the relationship between
taxes and GDP for a large number of countries.
Tax situation in Ecuador
Tax revenues in Ecuador have expanded greatly in the last two decades, at levels
similar to the average in Latin America, but below the average for OECD countries.
Unlike other countries in the region, this upward trend was not interrupted with the
advent of the global financial crisis in 2009. Thus, approximately 70% of the state
revenue is generated by taxes (CEPAL., 2015). As a percentage of GDP, revenues have
grown significantly in the last two decades, from 9.7% in 1990 to 19.6% in 2010. The
growth in the tax burden is mainly due to the 61% to 30% in tax evasion. In 2010,
Ecuador was in the fourth place in fiscal pressure, preceded by Argentina, Brazil and
Chile. Also, slightly above the average for Latin America that was 19.4%
(CEPAL.,2015).
Principles of taxation - Ecuador
Ecuadors economics-politics, from 2007 to 2016, has as a cornerstone, the
ideology of Buen Vivir. So, there are 3 mayor principles that rule the existence of tax
in Ecuador; (1) principle of equity; (2) principle of existence and (3) principle of
escalation (Mendoza Triana, 2015, p. 4). The first principle establish that it is absolutely

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
necessary to consider the tax chargers that are intended to be implemented with the
payment capacity of the passive subject, so there are no prejudices in the passive
subjects and the Ecuadorian economy. It is important to highlight that if there is a
person who cannot pay the tribute, given their economy conditions, they are exempt
from this duty (Mendoza Triana, 2015, p. 7).
The principle of existence consists of taking the most income possible with at
the lowest cost possible. (Mendoza Triana, 2015, p. 8). Likewise, efficiency can be seen
in the administration of the taxes that the Internal Revenue Service (SRI) performs, in
relation to the goals imposed by the Government. That is, how many resources can be
collected in a simple and inexpensive manner for administration.
The principle of escalation consists of the distribution of the fiscal burden
among the different passive subjects, who are obliged to pay it, keeping in mind relation
the ability to contribute. In other words, it is a way to analyze the proportion of the
contribution of each passive subject according to their payment capacity (Mendoza
Triana, 2015, p. 8).
Classification of taxes
The taxes are divided in two major categories: the first one is the direct taxes,
which are divided in real or personal taxes and proportional and progressive taxes. The
second mayor category is the indirect taxes, which are divided in two, internal and
external taxes and ordinary and extraordinary taxes (Cabezas Jarrin, 2010, p. 15). The
direct taxes are incomes, exportations and heritage. This has a specific characteristic
which is the payment is directly related to what a person produces and the way to pay it
is directly to a public office. In the other hand, the indirect taxes, like imports and
costumes and production. The main characteristic of these taxes is that the way of

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
payment is through a third party, and the third party passes the collected tax to the state
(Cabezas Jarrin, 2010, p. 16).
Economic effects of tax
There are several economics effects when a tax is created: first, it maintain
operations of the State; second, influencing the macroeconomic performance of the
economy (government strategy to do this is known as its fiscal policy); third, it carry out
state functions, such as national defense, and to provide government services; fourth, to
redistribute resources among individuals of diverse classes within the population.
Historically, nobility was held by taxes on poor. In modern social security systems,
attempts are made to use taxes in the opposite sense, keeping the lower classes with the
excess of the upper classes and finally to change patterns of consumption or
employment within the national economy, making certain types of transactions more or
less attractive (Mendoza Triana, 2015, p. 11).

Normative sources
All the taxs classifications are backed up with all the corresponding laws,
because the government can not created tributes without the national assembly approval.
These means that all the taxes have their legal basis in the following laws; (1)
Ecuadorian Constitution, (2) Organic tax code, (3) law of internal tax regime and finally
(4) tax equity law (Mendoza Triana, 2015, p. 12).
Emergency response taxes - cases study Chile 2010 earthquake
On the 27th of February of 2010 at 03:34 AM in Chile an earthquake measuring
8.8 measured on the Richter scale occurred in the central zone above the country. In the

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
first days of the tragedy, the inability of the state to build a network for the collection
and distribution of food, medicines, clothing and other necessities was evident
(Aigneren Aburto, 2010). Its effects were massive: it spread over 300 kilometers of
coast, hit five cities with more than 100,000 inhabitants and another forty-five cities
with more than 5,000. About 500 people lost their lives. More than 50,000 families were
homeless and 200,000 homes were severely damaged. On the other hand, more than 4
thousand hospital beds were lost, representing about 50% of the beds in the public
system (Bitar, 2010).
Of the official amount of US $ 30 billion for damages, only US $ 8 billion were
covered by insurance and US $ 10 billion were private sector damages, totaling US $ 18
billion. Thus, the State had to pay twelve billion dollars for repair and construction of
public infrastructure. Finance Minister Felipe Larran announced the components that
would nurture the so-called "economic formula": a law of donations, new royalty, tax
increases for large companies, refocusing fiscal resources and a "revitalized" concession
system (Fuentes & Schler, 2012).
The four party presidents of the Concretion, which at that time were Juan Carlos
Latorre (DC), Adriana Muoz (PPD), Fulvio Rossi (PS) and Jos Antonio Gmez
(PRSD), met with Sebastin Piera to address the effects of earthquake. In the meeting
Piera proposed a "new deal" and the leaders compromised their support to the first
three legal initiatives that would advance the incoming government: law of emergency,
law of reconstruction and law of donations (Fuentes & Schler, 2012).
As a result of the earthquake, a transitory norm had already been generated in
relation to an increase in the rates of income tax, specifically for companies, which
taxed with a A rate of 17% with respect to their tax revenues, which increased to 20%

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
by 2010, in order to increase the tax revenue to cover the country's reconstruction costs,
along with other measures related to specific donations (Ganga, Cabello & Piones,
2014)
They implemented the

"Reconstruction Plan, Governance and Financing

Program 2010-2013", the main novelty was a series of tax increases that would
contribute a little more than three thousand 200 million dollars. In the item of increase
of taxes, it was contemplated four increases that would apply to the mining, with the
called Royalty; to the most valuable real estate not affected by the earthquake; Tobacco,
and the first-rate income tax paid by businesses. The President stressed that the increase
in taxes would be temporary, for two years. They would rise 3 percent in 2011 and 1.5
percent in 2012, to return to their agreed level of 17 percent in 2013. To prevent this tax
hike affecting Small and Medium-sized Enterprises (SMEs), it was pointed out what
would extend the benefit contemplated in the Law of Income in order to allow more
than 800 thousand SMEs exempt from the tax, provided that their profits were
reinvented to 55 million pesos (Fuentes & Schler, 2012).
The Minister of Finance of the dictatorship, Hernn Bchi, the executive director
of the Institute for Freedom and Development, Luis Larran or the former president of
the Confederation of Production and Trade, Rafael Guilisasti said through related media
how wrong the Executive was. They talked about the "bad sign" in the long term that
meant raising taxes, since there were other ways to finance reconstruction, such as debt
issuance abroad or Chilean savings funds (Fuentes & Schler, 2012).
When it comes to tobacco, the increase meant moving from 60 to 67 percent in
the tax to the tobacco companies. With this, the expected collection for the tax office
was 990 million dollars. That was reported on April 16, 2010. But on May 5, Finance

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
Minister Felipe Larran presented a "novelty": now the increase in permanent tobacco
tax would increase from 60.4 to 62.3 percent, is say only 2.3 percent, to the detriment of
the original seven points of increase. It was also announced that a fixed specific tax of
50 pesos would be charged for all packs of 20 cigarettes regardless of their value, in
order to prevent consumers from preferring lower quality products (Fuentes & Schler,
2012).
The official proposal proposed a reduction of between 10 and 15 percent to the
income tax of natural persons. The larger discount would apply to the lower-income
sectors. There was a permanent rise in business: from 17 to 20 percent on profits. In
addition, a discount to contributions of up to 50 percent for middle-class education
expenses was raised. These were the measures that raised the most criticism (Fuentes &
Schler, 2012).

Methodology
Considering the growing number of taxes that were applied since the beginning
of Rafael Correas Government in Ecuador and the special tax measures taken after the
2016 Earthquake, the necessity to determine the main reasons of why this taxes were
implemented, what are the objectives or goals that the government was looking to
achieve with those taxes and which sectors of the Ecuadorian economy were affected in
a positive and in a negative way. This research is targeted at Masters Economy themes
experts that can give their point of view about this subject from both positions. The tax
measures taken after the Earthquake were chosen because of its great controversy that
had between the once that think this taxes were absolutely necessary in order to
overcome all the damage that the Earthquake left in coastal cities and the once who
doesnt agree with those measures.

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
This research paper seeks to analyze certain important factors of how this tax
measures in order to overcome the Earthquake damage have been helping the
Government to rebuild all the affected cities, in which level this taxes have been
affecting the Ecuadorian economy, if there had been a contingency fund maybe this
taxes wouldnt been necessary or if the only solution would have been the tax policy
that was implemented. In order to achieve our objective and determine people
perception about the effect that these taxes have caused in Ecuadors Economy, this
investigation used a qualitative research.
Qualitative research is implemented in order to reveal audiences real
perceptions, having the opportunity of recording and interpreting non-verbal
communication like voice intonation and respondents feedback (Qualitative Research
Consultants Association, n.d.). The research tool used was interviews; these were
chosen with the purpose of getting the personal opinions, beliefs and experiences of all
the participants.

Discussion
According to Bonard (2016), the discount of a day of the salary to anyone who has a
salary of more than $1000, affected the opportunity for people to have money to spend
which stopped the economic flow in the country. On the contrary Cucalon (2016), says
that this measure wasnt damaging anyone as it was only consider people whose income
are higher than $1000 and it was a onetime thing so wouldnt affected drastically and
would affect the savings of people as there was going to be a reduction of their incomes
on that month.

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
All of the interviewed established that this tax measures wouldnt work in other
countries but according to the measures that were implemented in Chile, it did work and
continues working for major disasters. According to RTVE.es (2011) Chile just a year
later from the disaster was able to rebuild the main public structures in the country that
cost around 8 million dollars, and the government announced that they achieve 100% of
the resources for financing the loose.
All of the interviewees denied that these measures can and would work in other
country that would face the same situations that occurred in Ecuador, even though in
Chile the government funded this earthquake expenses through moderate tax increases,
reserves, budget reallocations, the sale of assets and, most significantly, through
concessionary schemes with the private sector (Platt, 2012) which was helpful for the
reconstruction of Chile during that year. These taxes are made to create a fund so if any
other disaster occurrs they will be a common fund to rebuild the country.
The interviewed people said that the indicators to look for in order to see how these
taxes will affect the nation and affected areas are GDP, inflation and unemployment
rate. These were the main indicator that should be looked at after a disaster. According
to El Comercio, the GDP (Growth domestic product) increased in the second trimester
of the year a 0,6%, one of the factors for this to happen was a reduction of imports by
1.3% during period. When it comes to inflation, the annual inflation rate has been below
2% for the last 7 months which may show that even though the earthquake occurred the
inflation rate maintain. On the other hand, the unemployment rate increased compared
to last years which may be a repercussion of the earthquake that occurred this year (El
Universo, 2016).

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
According to the study made by the World Bank and PWC (2016), Ecuador has low
taxes compared to other countries in Latin America. In Ecuador there are an average of
eight taxes, in Bolivia there are 42, in Venezuela they reach 70, in Uruguay and
Paraguay there are 20, Colombia has an average of 12 taxes, while Peru and Argentina
have nine. The eight taxes paid by the Ecuadorian companies mentioned above are
social security contributions for each employee, contribution to the Superintendence of
Companies, municipal taxes, to the patent, to vehicles, to income, to surplus value and
to value added.

Conclusion
To conclude, Ecuador in the last few years has gone through various tax reforms
that have aimed to improve the quality of life of people, through the collection of taxes
to meet the needs of the population. Various formulas have been implemented in the
search for an efficient and effective process of tax collection, non-discriminatory and
going in the opposite direction to the development of social and economic gaps.
The earthquake provoke the country get into a crisis which made the government
choose to implement different measure to help the population to recover from this
disaster. Even though the country was hit by this disaster the country was able to find
their way out. It implemented different ways to increase the public income and with this
the amount of money available to rebuild the country. These measures were necessary
for the country to recover faster;

and as the taxes were implemented in the short

term the population wasnt going to be affected by them as these measure were just for a
one year. The expected positives outcomes of these measures are a total reconstruction
of Manab and Esmeraldas. Even though people are against having to pay more taxes
for the different causes it was found that it was good for the country, at least in the short

ANALISIS OF THE 2016 EARTHQUAKE IN MUISNE, ECUADOR AND THE

GOVERNMENT TAX MEASURES RESPONSE.
term. Paying taxes has always been a really controversial topic as some people feel like
they are being affected.

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