Análisis del impacto económico del Régimen Impositivo Simplificado Ecuatoriano (RISE) en los pequeños comerciantes del mercado 10 de agosto del cantón Cuenca durante el año 2012

Abstract

The reason to treat this issue has been to make known what is the economic impact they endure traders “Mercado 10 de Agosto” with the membership “RégimenImpositivoSimplificado” (RISE) during the 2012 financial period, which has been designed by the tax authorities to regulate and decrease partly informal trade in recent years was an alarming problem in the country. Try important aspects of this new regime which is very simple and practical to implement, with which many of the downtown merchants dispensing it will comply with the law and thus contributing to the payment of taxes to national development. Since 2008 RISE is effective, which in the example of tax systems in other Latin American countries was structured and refined to match the reality of the country. The requirements to be a beneficiary of this new system are minimal, which is intended primarily for small businesses which are not required to register under the general regime and to comply with the formal duties opt for this medium.