He simplified regime is a system adapted so that small businesses or economic activities
that do not exceed a tax base established, according to certain criteria established by the
tax regulatory bodies in a country, in this case Ecuador and Perú, with the purpose of
That taxpayers contribute to the State with the fulfillment of the tax payment for the
income received from the economic activity carried out. In this sense, the objective of
this research work consisted of analyzing the simplified regimes of Ecuador and Perú
and their incidence in tax collection in the period 2018 - 2019. For this, a methodology
based on a non-experimental type investigation was applied and a documentary review
of the collections made under the simplified regime and establish how it affects tax
collection in these countries. Obtaining among the results that Peru with a lower number
of taxpayers has higher tax collection in relation to Ecuador that has more taxpayers
under this regime. Therefore, it was concluded that Ecuador had a level of impact on the
taxes collected of 0.09% in 2018 and 0.12% in 2019. While in Perú, the level of impact
corresponds to 0.10% in 2018 and 0.09% in 2019-