Análisis del impacto del régimen impositivo simplificado ecuatoriano (RISE), en la parroquia San Sebastián, del cantón Sígsig, provincia del Azuay, durante el período 2008-2014

Abstract

The present research “Impact Analysis Ecuadorian Simplified Tax System (RISE) in San Sebastian Parish, Canton Sigsig province of Azuay” aims to determine the level of tax culture possessing taxpayers that parish. Considering that RISE is a simplified scheme created by the Servicio de Rentas Internas for micro enterprises, for the purpose of have participating citizens aware of their tax obligations, reduce informality and tax evasion. In this way, to conduct research, has considered legislation to develop the theoretical framework, which will serve as a guide for taxpayers to have a correct notion and can fulfill their proper tax obligations also has used for the practical part exploratory, descriptive and explanatory research that led to analyze the actual situation of RISE in San Sebastian parish. Finally, as result of our research has concluded that lack of supervision by the tax administration to small cantons and parishes and lack of awareness of taxpayers, there is still a high level of informality, as many of them meet only partly is obligations, is get the RISE, canceled its quota, buy they ignore the other duties involved in work under this system, Is it also necessary to focus that there are people who confuse RISE to the General Regime and others who are convinced that comply with municipal permit (patent) is sufficient.