LAS TARIFAS DEL RÉGIMEN IMPOSITIVO SIMPLIFICADO ECUATORIANO (RISE) Y SU REPERCUSIÓN EN LA RECAUDACIÓN DEL SERVICIO DE RENTAS INTERNAS DE LA ZONA 4 MANABÍ, PERÍODO 2016 -2018

Abstract

The collection of taxes in the country are one of the main revenues for the General State Budget, which is why the realization of this qualification study, of knowing the RISE tariffs and its impact on the collection of Internal Revenue Service in the area of Manabí, in the years 2016 to 2018, applying quantitative, qualitative, descriptive methods, developing a non-experimental investigation. Different surveys of the RISE taxpayers were carried out, to investigate their perception and adoption of this regime, as well as to know what management the SRI applies to this system. As a result it was obtained that the tax collection has been increasing as the years go by, but it is not significant due to the minimum quotas that this regime has, therefore, it is recommended that greater control be applied and the respective studies for the determination fair rates, which benefit the country and citizens, without these implying tax evasion