Recaudación del IVA por sectores económicos en la provincia de El Oro – Ecuador, 2018 – 2023

The objective was to determine the collection of Value Added Tax (VAT) by economic sectors in the province of El Oro, Ecuador, during the period 2018-2023, to identify its contribution to the State's fiscal coffers and explain its variations. A quantitative and descriptive approach was used, with longitudinal data obtained from the Saiku portal of the Internal Revenue Service (SRI). A deductive method and a non-experimental design were applied to analyze the evolution of VAT collection by economic sectors. The commerce sector was the largest contributor to VAT (36% on average), followed by public administration, agriculture, mining, and transportation. Total collection showed a contraction between 2018-2020, but grew steadily since 2021, peaking in 2023. This study is useful for tax authorities, economic planners, and academics interested in improving tax efficiency and regional economic development, especially in provinces with low representation in national collection. This work provides new data on the generation of VAT by economic sectors in the province of El Oro and also highlights the need to strengthen tax control and diversify the local economy.