Determinación del impacto que ha generado el Régimen Impositivo Simplificado Ecuatoriano (RISE) en las MIPYMES de la ciudad de Sangolquí, de la provincia de Pichincha Año 2017

Abstract

Abstract:The purpose of this research is to analyze the impact of the Ecuadorian Simplified Tax Regime on micro, small and medium enterprises in Sangolquí, evaluate the level of knowledge of its taxpayers, identify and analyze the applied theoretical framework and conclude on the impact that the RISE has generated and the management of the approach by the tax administration. The research is descriptive and employs the scientific, bibliographic, analytical, synthetic and statistical methods. A personal survey to the RISE taxpayers of Sangolquí is used. As a result of this work, it is concluded that RISE hasn’t managed to become a strategic tool to reduce informality, its taxpayers don’t have greater knowledge about its benefits and they don’t seek categorization in a responsible manner. On the other hand, the taxpayers of this regime are entrepreneurs, consider it beneficial and continue to recommend it despite lack of training and knowledge, thus manifesting an important impact on the creation of new businesses.