Análisis comparativo del RISE con regímenes simplificados de Perú y México, período 2011 - 2015
Fecha
2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
Los impuestos deben estar en función del nivel de ingresos que perciban los contribuyentes, de manera que no actúen como fuente de problemas económicos para los mismos, ni tampoco pongan barreras para su desarrollo económico. A partir del año 2007 se propuso una reforma que simplifica el cumplimiento de obligaciones del Impuesto al Valor Agregado, Impuesto a la Renta y anticipo, apuntado a los negocios que poseían poco capital de operación y ventas, con la finalidad que dicha resolución se adapte a la realidad económica de este segmento; para comprobar un escenario favorable al emprendimiento a partir de esta nueva reforma, en el presente estudio se comparó su mecanismo de operación en comparación a los régimen de los contribuyentes en los países de México y Perú, para notar diferencias y desventajas que existan para el contribuyente ecuatoriano. Al final de la investigación se constató que, dentro de estos beneficios, se incluyen a las personas jurídicas que tenga el mismo nivel de ingresos que las personas naturales, punto de referencia que podría mejorar el emprendimiento en el Ecuador. En el país se tiene el pensamiento que las personas jurídicas tienen mejor posición económica porque al inicio de sus actividades los obligan a declarar Impuesto al Valor Agregado, Impuesto a la Renta y anticipo, esto quita capital de trabajo que origina directamente un efecto que es la informalidad.
Taxes should be based on the level of income that the businesses perceive, so that they do not act as a source of economic problems for the business, nor do they place barriers to their economic development. Starting in 2007, a proposal was made to simplify the fulfillment of Value Added Tax, Income Tax and advance obligations, with which businesses that had little operating and sales capital, in a way that suits the reality of this segment. However, to improve this proposal, a review was made on the taxpayer regime in the countries of Mexico and Peru, which found that these benefits include legal entities that have the same level of income as people natural, which is emphasized, since in Ecuador does not happen, which could improve the entrepreneurship in Ecuador. In the country it is thought that legal persons have better economic position because at the beginning of their activities they are forced to declare Value Added Tax, Income Tax and advance, however this removes working capital that directly originates an effect that is informality.
Taxes should be based on the level of income that the businesses perceive, so that they do not act as a source of economic problems for the business, nor do they place barriers to their economic development. Starting in 2007, a proposal was made to simplify the fulfillment of Value Added Tax, Income Tax and advance obligations, with which businesses that had little operating and sales capital, in a way that suits the reality of this segment. However, to improve this proposal, a review was made on the taxpayer regime in the countries of Mexico and Peru, which found that these benefits include legal entities that have the same level of income as people natural, which is emphasized, since in Ecuador does not happen, which could improve the entrepreneurship in Ecuador. In the country it is thought that legal persons have better economic position because at the beginning of their activities they are forced to declare Value Added Tax, Income Tax and advance, however this removes working capital that directly originates an effect that is informality.
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SECTOR INFORMAL, IMPUESTOS, CARGA IMPOSITIVA, BENEFICIOS