Evolución del Régimen Impositivo Simplificado ecuatoriano (RISE) en el Sector Comercial de la ciudad de Guayaquil

Abstract

An important contribution made by this research is the assessment of a tax that attacks informality in the economy and creates a tax culture, in addition to verifying whether collection has been effective. The principal results with regard to the number of contributors for economic activity indicate that along the years it has been increasing, because the RISE helps, thanks to the formality, to the access to financial credits; as for the commercial sector, in average the contribution of this sector to the economy is 10 %, as for his statistics, it is appreciated that there has been increased the collection of taxes in the sector.