Evaluación de la efectividad del Régimen Impositivo Simplificado Ecuatoriano (RISE) y planteamiento de incentivos enfocados a mantener e incorporar contribuyentes al sector formal en el cantón Guayaquil. Período 2008 al 2014

Abstract

This research aims to provide evidence on effectiveness that simplified regime has contributed to Ecuadorian tax revenue since its implementation. One objective of this paper is to analyze whether measures that have been taken for management of scheme have been effective, if the system has achieved what was proposed at the beginning and what is the future of this tax scheme, whether is sustainable over time and what answer will the public with this scheme. Simply-taxes has been raised to reduce informality in the economy. Evidence obtained through the surveys and data provided by the Internal revenue service determines that scheme Rise, has been declining both collection rates and amounts entered in each fiscal period, even projected to collection levels are lower for the period 2014.