Incidencia del regimen impositivo simplificado en la recaudación de impuesto de la ciudad de Machala periodo 2020 2021.

Abstract

The RISE since its creation has established many expectations in the tax authorities and in the citizens, and from the beginning it had the objective of reducing informality and improving the tax culture in the City of Machala, given that several years have passed since its validity, it is necessary to do a evaluation to understand the system in some way. The fiscal impact of tax collection, in order to determine if its implementation has fulfilled the objective for which it was created, or if it has become an opportunity for taxpayers to evade taxes. The purpose of this work is to analyze the level of contribution of the RISE in the tax administration regarding tax collection to evaluate from this perspective, if the validity of this regime is demonstrated and it is understood, analyzed and applied in this way in Ecuador the continuity of the effectiveness of the system in the Ecuadorian tax system; and what are its regulatory characteristics, in terms of legal compliance with tax planning. The methodology applied in this work is of a documentary type, since the Law of Creation of the SRI, the Tax Regulation and the collection indicators, were the basis of the Google Scholar websites; it is descriptive, since it deals with the characteristics and criteria of the various situations and events contained in the RISE, which is the object of the investigation.