Evaluación de la eficacia del RISE y su efecto en la recaudación tributaria con los comerciantes del Sector Huayna Cápac de la Bahia de la Ciudad de Guayaquil
Fecha
2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
El 29 de Diciembre del año 2007 mediante Registro Oficial N° NAC-DGERCGC12-00572 se publicó la Ley de Equidad Tributaria en el Ecuador, en la que se creó el Régimen Impositivo Simplificado Ecuatoriano (RISE) con la finalidad de reducir los altos índices de evasión tributaria a causa de los mercados informales siendo éste parte de una competencia desleal para las empresas y microempresas formales. Esta medida logró captar hasta octubre del presente año 421,981 contribuyentes, no obstante, de acuerdo a un análisis empírico hemos constatado que la evasión tributaria sigue siendo un problema crítico en nuestro país, por ésta razón en este trabajo evaluaremos la eficacia del RISE y su efecto en la recaudación tributaria enfocados en los comerciantes informales del Sector de la Bahía de la ciudad de Guayaquil, además, analizaremos si existen mejoras que se puedan aplicar al régimen tanto para controlar y a su vez incentivar a dichos contribuyentes
On December 2007 through Official Gazzette N° NAC-DGERCGC12-00572, was published The Equity Act in Ecuador, which was created Ecuadorian Simplified Tax System (RISE) in order to reduce the high rates of tax evasion because of informal markets and this is part of unfair competition for formal firms and microenterprises. This arrangement was able to capture 421.981 taxpayers until this Octuber., however according to an empirical analysis we have noted that tax evasion follow being a critical problem in our country, so for this reason, in this assignment will evaluate the efficacy of RISE and its effect on the tax collection focused on informal taders on Bahia sector of Guayaquil, also We will analyze whether there are improvements applied to control the system so as encourage such taxpayers.
On December 2007 through Official Gazzette N° NAC-DGERCGC12-00572, was published The Equity Act in Ecuador, which was created Ecuadorian Simplified Tax System (RISE) in order to reduce the high rates of tax evasion because of informal markets and this is part of unfair competition for formal firms and microenterprises. This arrangement was able to capture 421.981 taxpayers until this Octuber., however according to an empirical analysis we have noted that tax evasion follow being a critical problem in our country, so for this reason, in this assignment will evaluate the efficacy of RISE and its effect on the tax collection focused on informal taders on Bahia sector of Guayaquil, also We will analyze whether there are improvements applied to control the system so as encourage such taxpayers.
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RISE, Recaudación tributaria, Evasión fiscal