Régimen Impositivo Simplificado Ecuatoriano y su incidencia en la evasión fiscal: Sector informal de Manta.

Abstract

Tax evasion can be considered as the Achilles heel of taxation worldwide and Ecuador is no exception, because it causes a significant decrease in the resources that are part of the government budget, for which the Tax Administration implements strategies and mechanisms to combat this socioeconomic phenomenon. This research was carried out with the intention of determining the impact that the Ecuadorian Simplified Tax Regime RISE has had on the tax evasion of the informal sector of Manta, focused mainly on micro-enterprises in economic.