Análisis del Régimen Impositivo Simplificado Ecuatoriano (RISE) y su incidencia en la evasión de impuestos del sector comercial, en la ciudad de Ambato, en el año 2011, con la finalidad de diseñar estrategias de mejora para el control tributario

Abstract

The implementation of the Simplified Tax System in Ecuador through the adoption of the Tax Equity Act originates in order to regularize the informal market and avoid high levels of evasion that arise due to the growth that has continued in recent periods this sector in the economy and leads to distortions in the labor market such as the absence of control or regulatory standards by the State unfair competition for formal firms and hence the marketing of illicit origin. Due to the great importance of the operation of this system in the labor market and the expectation that you created in the Tax Administration, is why in this paper establish control strategies that serve as support for the management and development of different processes, by the Internal Revenue Service, verified and based on technical and legal principles to be applied to taxpayers RISE, the Regional Center One.