Análisis comparativo de los regímenes especiales tributarios entre Ecuador, Perú, Colombia y Chile.

Abstract

Countries have in taxes the mechanism to obtain income that allows them to cover the general state budget, for the development of social projects, as well as to cover current expenses. To achieve this, the tax administrators are in charge of supervising and controlling the tax collection. However, one of the serious problems of the Latin American region is tax evasion, caused by the presence of small merchants who carry out their activities from an informal perspective. Creating simplified special regimes to formalize them, increasing culture and tax collection. In Ecuador in 2008 the Ecuadorian Simplified Tax Regime known as RISE came into force, the same has happened in other countries of the region such as Peru, Colombia and Chile. The general objective of this study is to prepare a comparative analysis of the special tax regimes between Ecuador, Peru, Colombia and Chile. The methodology applied was the qualitative one to be able to make a comparative analysis, using the bibliographic technique accessing scientific articles, books, web pages to gather information that is useful for the present study. The importance of the research is that it will be possible to compare the advances in tax matters of the countries of the region that have promoted special regimes to increase the tax culture where the informal sector has become one of the objectives of the tax entities to formalize them. so that they fulfill their fiscal obligations for the development of nations.