Análisis comparativo de regímenes tributarios simplificados en américa latina: caso Ecuador-Argentina.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo tiene como objetivo realizar un estudio sobre los Regímenes Simplificados de Ecuador y Argentina ya que a partir de su creación ha generado una gran expectativa para la Administración Tributaria y para la ciudadanía, pretendiendo desde un inicio disminuir la informalidad y mejorar la cultura tributaria en ambos países, desde su vigencia se vio la necesidad de llevar a cabo una evaluación que permita conocer de manera cierta el impacto fiscal que este régimen ha tenido en la recaudación de tributos. El objetivo del estudio que vamos a realizar sobre las incidencias del Régimen Simplificado como medida para regular el sector informal por parte de la Administración Tributaria. Mostraremos un análisis sobre la informalidad en el Ecuador y Argentina, se involucrará las principales características del RISE (Ecuador) y el MONOTRIBUTO (Argentina) así como la incidencia de regímenes simplificados en ambos países; y expondremos si este régimen llenó las perspectivas de la Administración Tributaria midiendo esto a través del cumplimiento de las metas establecidas.
The objective of this paper is to carry out a study on the Simplified Regimes of Ecuador and Argentina since, from its creation, it has created a great expectation for the Tax Administration and for the citizenship, pretending from the beginning to diminish the informality and to improve the tax culture in both countries, since its validity, it was necessary to carry out an evaluation that allows to know in a certain way the fiscal impact that this regime has had in the collection of taxes. The objective of the study that we are going to carry out on the incidences of the Simplified Regime as a measure to regulate the informal sector by the Tax Administration. We will show an analysis on informality in Ecuador and Argentina, will involve the main characteristics of the RISE (Ecuador) and the MONOTRIBUTO (Argentina) as well as the incidence of simplified regimes in both countries; and we will discuss whether this regime filled the prospects of the Tax Administration by measuring this through the fulfillment of the established goals.
The objective of this paper is to carry out a study on the Simplified Regimes of Ecuador and Argentina since, from its creation, it has created a great expectation for the Tax Administration and for the citizenship, pretending from the beginning to diminish the informality and to improve the tax culture in both countries, since its validity, it was necessary to carry out an evaluation that allows to know in a certain way the fiscal impact that this regime has had in the collection of taxes. The objective of the study that we are going to carry out on the incidences of the Simplified Regime as a measure to regulate the informal sector by the Tax Administration. We will show an analysis on informality in Ecuador and Argentina, will involve the main characteristics of the RISE (Ecuador) and the MONOTRIBUTO (Argentina) as well as the incidence of simplified regimes in both countries; and we will discuss whether this regime filled the prospects of the Tax Administration by measuring this through the fulfillment of the established goals.
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ADMINISTRACIÓN TRIBUTARIA, REGÍMENES SIMPLIFICADOS, CULTURA TRIBUTARIA, TRIBUTOS