Principio de Equidad en la transición del RIM al RIMPE en Ecuador

Abstract

Popular businesses and the entrepreneurial sector constitute a highly important segment in the commercial and service area in Ecuador. In terms of taxation, the government has integrated them into the universe of taxpayers, designating them with the name RIMPE. The transition within this regime has precedent with the development of activities by microenterprises qualified for fiscal purposes as RIM. The management and tax procedures aimed at taxpayers must be aligned with the principle of equity to understand the tax system in the context of fair and equitable practice. Based on the aforementioned, the study related to the adherence to the principle of equity in the transition from RIM to RIMPE in Ecuador is presented through the behavior of the Income Tax. In order to accomplish this work, a descriptive research model is applied, with a qualitative approach focusing on the theoretical and normative aspects of tax-related subjects. Regarding the sample, a total of 18 taxpayers are considered. The results obtained from the Income Tax declarations for the periods 2021 – 2022 reflect that the transition between regimes does not entail an equitable contribution.