Incidencia de la normativa tributaria del régimen general simplificado ecuatoriano y la evasión fiscal.

Abstract

The investigation is based on current tax regulations and their correct application. The study is based on a critical analysis of the general regime and the Ecuadorian simplified tax regime (RISE), as well as the management of the tax authorities for their proper compliance. The purpose of the study is to establish a theoretical and practical basis for the comparison of the general regime, the simplified Ecuadorian tax regime and the penalties due for each offense.