Diseño de un proceso de sistematización para el esquema de control para recategorización y exclusión de contribuyentes del Régimen Impositivo Simplificado Ecuatoriano – RISE

Abstract

Several years have passed since the Taxation System Simplified Ecuadorian - RISE has been implemented in Ecuador. The Internal Revenue Service requires to recognize, as control process, if its results are align with current strategic objectives, or on the contrary, if the scheme facilitates the avoidance or tax evasion for those taxpayers who are within a tax system which does not correspond, or if they are registered in a category that is unrelated to income or expenses of economic activity. Considering several conditions and process variables, such as the volume of taxpayers registered in the RISE to start a business, those taxpayers that switched from a general scheme to the simplified scheme, taxpayers located in different categories or whom are registered in the simplified scheme when it is up a general regimen and the cost to regularize their situation; the current administrative and operational actions of RISE, identify a need of operational improvement, to take advantage of technology of the Tax Administration and to implement the reclassification or exclusion taxpayer systematically.