Efecto de los impuestos corporativos en los flujos de inversión extranjera directa de Ecuador

Foreign direct investment (FDI) plays a crucial role in the economic development of a country by attracting capital, technology, and knowledge. The scientific literature has revealed that tax reduction agreements are related to increases in FDI volumes. In this context, the aim of this research is to determine the effect of corporate taxes on FDI flows in Ecuador during the period 2000-2023. The methodology adopted is quantitative, based on a non-experimental longitudinal design with a descriptive and explanatory scope. The data were obtained from the World Bank and analyzed using a multiple linear regression model with the ordinary least squares method. The results reveal that the total tax rate, trade openness, inflation rate, and household final consumption are key factors in attracting FDI to Ecuador. These findings provide valuable guidance for the formulation of economic policies aimed at promoting this investment in the country.