Licenciado Auditoria

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Los Regímenes Simplificados de Ecuador y Perú y su incidencia en la recaudación tributaria en el periodo 2018 – 2019.

(Universidad Tècnica Manabì, 2021) Menéndez Zambrano, Silvia Tatiana ; Menéndez Zambrano, Silvia Tatiana

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-