Evasión y Defraudación Tributaria en el Ecuador en aplicación a los ingresos percibidos a través del régimen impositivo simplificado ecuatoriano RISE

Abstract

Taxpayers registered in this regime are not subject to income and the valueadded tax (VAT) withholdings, avoiding the prepayment of the source, which generates growth in the taxpayer's capital, maintaining the economic synchrony, and generating the investment in the capital of the business. The tax administration for the control of taxes to taxpayers who are in the Simplified Tax Regime (RISE, in Spanish) gives the option to recategorize according to the increase of their income so that the taxpayer can cancel with the obligations that the law determines, i.e. if your income is higher than those established at the time of registration, you must increase the value of their monthly fee, and if their values are lower than those reported, you may request a decrease in the values to be canceled