El sistema simplificado RIMPE y su posible afección a la capacidad contributiva de los contribuyentes

Abstract

This research looks for promoting the strength of public finances, the reform of the Ecuadorian tax system, and legal certainty for post pandemic COVID-19 economic reactivation. RIMPE (Spanish acronym) is a new simplified tax regime that entered into forcé with Ley Orgánica para el Desarrollo Económico y Sostenibilidad Fiscal, in 2021. That law regulates tax administration and looks for simplify tax returns and tax payments, based on the principle of administrative simplicity to promote the formalization of small taxpayers. This new tax regime abolishes the previous tax regime called RISE and RIM (Spanish acronyms) and incorporates in its place a new regime composed of two categories, one of which is based on presumptive income with a fixed rate against the principle of taxable capacity, which implies that only the direct or indirect manifestations of wealth can set up the generating event of a tax obligation. On the other hand, individuals are obligated to contribute progressively based on their economic capacity and other particular circumstances of them