El régimen impositivo simplificado ecuatoriano y su impacto en la recaudación global y en el sector informal de la ciudad de Quevedo, período 2008-2013
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2015-04-23
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El presente trabajo de investigación estudia el concepto de informalidad, prestando atención a la dimensión tributaria de la misma, centra el análisis en la ciudad de Quevedo. Se revisan sus antecedentes y se identifican sus principales actividades económicas, se considera la creación e implementación del Régimen Impositivo Simplificado Ecuatoriano RISE y se analiza la evolución de la implementación de este sistema, y su incidencia en las actividades económicas informales en Ecuador y en la ciudad de Quevedo, las plazas de empleo, su aporte a las recaudaciones globales en el periodo 2008-2013. Finalmente se exponen las conclusiones del estudio y se plantean recomendaciones tendientes a mejorar la eficacia de este sistema y a la fomentación de mayor cultura tributaria en el país.
This research studies the concept of informality, paying attention to the tax aspect of that, the analysis focuses on the city of Quevedo. Their backgrounds are reviewed and their main economic activities are identified, considered the creation and implementation of Simplified Tax Regime RISE Ecuador and the evolution of the implementation of this system is analyzed, and their impact on informal economic activities in Ecuador and in the city Quevedo, places of employment, their contribution to overall revenues in the period 2008-2013. Finally the conclusions of the study are discussed and recommendations to improve the effectiveness of this system and furthering higher tax culture in the country arise
This research studies the concept of informality, paying attention to the tax aspect of that, the analysis focuses on the city of Quevedo. Their backgrounds are reviewed and their main economic activities are identified, considered the creation and implementation of Simplified Tax Regime RISE Ecuador and the evolution of the implementation of this system is analyzed, and their impact on informal economic activities in Ecuador and in the city Quevedo, places of employment, their contribution to overall revenues in the period 2008-2013. Finally the conclusions of the study are discussed and recommendations to improve the effectiveness of this system and furthering higher tax culture in the country arise
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SERVICIO DE RENTAS INTERNAS, SECTOR INFORMAL, REFORMAS TRIBUTARIAS, RECAUDACIÓN DE IMPUESTOS