Regímenes tributarios en Ecuador ¿simplicidad o mayor recaudación?.

Abstract

The present study is focused on knowing if there is simplicity or higher tax collection by comparing the General Regime versus the RIMPE Regime for entrepreneurs, for this purpose a descriptive, transversal, theoretical, bibliographicdocumentary and qualitative-quantitative research methodology was applied. Interviews were conducted with open-ended questions to academic professionals, accounting-tax professionals, private sector employees and public officials of the tax administration; in contrast, surveys were used to entrepreneurs who are immersed in the tax regimes subject to this research. Income tax calculations were also made for individuals and corporations in both regimes. The results show a tax increase in the RIMPE Entrepreneurs Regime versus the General Regime when gross income is minimal or intermediate. Finally, it is concluded that while the central tax administration encourages simplicity, taxpayers show dissatisfaction and instability of paying higher taxes.