Aplicación del régimen impositivo simplificado ecuatoriano (RISE) y su incidencia económica del sector informal de Machala periodo 2021.

Abstract

Being the collection of one of the main pillars of the economy, its collection is vital, but there is a very common problem, it is tax evasion, and one of its causes is informality. This sector has been growing progressively, becoming a social, fiscal and economic problem. In order to control it, regulations such as the Ecuadorian Simplified Tax Regime (RISE) are implemented, a simplified regime with payment of small installments at the convenience of the taxpayer, simplifying their tax obligations, so that they can benefit from this regime voluntarily. The objective of this research is to analyze the economic impact that the application of RISE has had on informal commerce in the city of Machala, within fiscal year 2021, where its characteristics, causes, consequences, benefits, among others, are analyzed. For this, the methodology is quantitative, with a descriptive and documentary scope, taking as reference data from bibliographic sources such as magazines, regulations, SRI web pages, INEC, among others, and as a technique the survey is used by means of capture casually simple screen. Several factors causing the evasion of the RISE are evidenced, and in conclusion it can be mentioned that these payments do not lower economically the workers of the formal sector.