Participación de hombres y mujeres en el Régimen Impositivo Simplificado Ecuatoriano (RISE), desde un enfoque de género, en el cantón, Cuenca, durante el periodo 2011-2014

Abstract

This research analyzes the sexual division of labor in the taxpayers of the “Régimen Impositivo Simplificado Ecuatoriano (RISE)” in the city of Cuenca in order to determine the existence of relations between the roles assigned to the female and male gender, and the economic activities carried out by the taxpayers of this simplified tax system. In addition, a literary revision of the existing theories explaining this phenomenon in the labor market was made, as well as the constitution of the RISE, its structure and the relationship with the informal labor market. The data was obtained from the Internal Revenue Service for the period 2011 - 2014 for the city of Cuenca. The observations were subjected to a descriptive statistical analysis in the time series and with a cross-section to 2014. The results obtained show that the economic activities developed by the women are based on the domestic tasks and care imposed by the patriarchal system. Men also follow this trend through activities that show their provider role.