Principio de simplicidad en el sistema de transporte público en Guayaquil

Abstract

This scientific article addresses an exhaustive analysis on the effectiveness of the implementation of the principle of tax simplicity in the public transportation sector of Guayaquil city, whose purpose is to improve the efficiency and equity of collection by prioritizing direct and progressive taxes, as indicated in art. 4.- Reservation of Law of the Tax Code in force. To achieve this, a study based on surveys aimed at users of the public transport sector in Guayaquil was carried out and thus determine the degree of compliance with their tax obligations. The results obtained were subjected to a rigorous comparative analysis with the data obtained in other countries where the principle of simplicity has been applied in similar contexts. This comparative approach made it possible to evaluate how this principle has been implemented in the public transport sector in Guayaquil in relation to international experiences. The dissertation seeks to offer an informed perspective on the application of the principle of simplicity in the public transport sector, while identifying potential areas for improvement and challenges in its implementation, in order to improve both the user experience and the efficiency of the tax system.