Evaluación al Régimen Impositivo Simplificado Ecuatoriano (RISE), como tributo que pagan los pequeños comercios de la ciudad de Macas, cantón Morona, provincia Morona Santiago, periodo 2014-2015

Abstract

The present investigation aims to identify the behavior of the collection of the Ecuadorian Simplified Tax Regime (RISE), as a tax paid by small businesses in the city of Macas, Canton Morona, Provincia Morona Santiago, period 2014-2015. Therefore, it is important and useful to know the current situation and the tax culture that the merchants demonstrate in this context and to evaluate if indeed like the decreases or increases in the collections, it affects the projections of the IRS. In order to develop the research, it has been based on the Organic Law of the Internal Tax Regime (LORTI), in the SRI reports, with the result that the RISE evaluation was carried out. During the study periods, the results obtained surpassed the goals of Collection proposed in the application, however the number of taxpayers in this line increase very slowly. The study suggests that the Internal Revenue Service carry out a training program aimed at informal retailers in the city of Macas on the RISE, in addition to planning and executing a recategorization campaign. In the present research the inductive, deductive, analytical, synthetic, bibliographic method is used, with survey and interview techniques, questionnaire instruments and photographs, and is of quantitative modality.