El régimen impositivo simplificado ecuatoriano RISE y su impacto en los ingresos fiscales período 2008 - 2012
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2014-04-10
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
La investigación analiza el impacto de los ingresos fiscales mediante la aplicación del mecanismo tributario conocido como el RISE. “La aplicación del Régimen Impositivo Simplificado Ecuatoriano permite controlar y regularizar al sector informal y mejorar los ingresos fiscales”. De acuerdo a la hipótesis, la importancia de este estudio radica en demostrar el impacto que ha tenido el Régimen Simplificado en el periodo 2008 – 2012 entre los ecuatorianos y para que la administración tributaria tenga una visión general que le permita demostrar si se han logrado los objetivos y metas trazados desde el momento de ingresos a este sistema.
The research analyzes the impact of income tax by applying the tax mechanism known as RISE. "The implementation of the Simplified Tax System Ecuadorian allows to control and regularize informal sector and improve tax revenues." According to the hypothesis, the importance of this study is to demonstrate the impact that has had the Simplified Regime for the period 2008 - 2012 between Ecuador and the tax administration to have an overview that can demonstrate whether they have achieved the objectives and goals from the time paths of income to this system.
The research analyzes the impact of income tax by applying the tax mechanism known as RISE. "The implementation of the Simplified Tax System Ecuadorian allows to control and regularize informal sector and improve tax revenues." According to the hypothesis, the importance of this study is to demonstrate the impact that has had the Simplified Regime for the period 2008 - 2012 between Ecuador and the tax administration to have an overview that can demonstrate whether they have achieved the objectives and goals from the time paths of income to this system.
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TRIBUTACIÓN, INGRESOS FISCALES, RECAUDACIONES
Citación
Mirja Irené Chaglia Becerra