Neutrosophic multicriteria method to evaluate the tax on foreign exchange outflows and its impact on the right to economic development of Ecuadorians

Abstract

The Foreign Exchange Outflow Tax (ISD) in Ecuador was implemented with the purpose of regulating capital outflows, promoting national production and maintaining dollar liquidity. However, its impact on economic development has been the subject of debate, showing mixed results. Although a decrease in imports has been observed since its implementation, this trend is also influenced by various economic factors. The need for deeper analysis is essential to better understand how the ISD affects the Ecuadorian economy and, especially, the right to economic development of its citizens. In this context, the research aims to develop a Neutrosophic Multicriteria Method that evaluates the impact of the ISD on the country's economic development. This analysis seeks to provide a comprehensive view of the effects of the tax, considering both its negative consequences and opportunities for improvement in economic policy. In addition, the importance of formulating public policies that encourage investment and development is underlined, such as tax incentives for foreign investors and an environment of confidence and economic stability. Emphasis is also placed on careful evaluation of any changes to the ISD policy, ensuring that changes are made in a way that does not compromise Ecuador's economic growth and the well-being of its population.