Análisis jurídico del régimen impositivo simplificado (RISE)

Abstract

The Ecuadorian regime tax simplified (RISE) existing since 2008, was created as a response to the informal economy, as there was a high degree of non-compliance with tax obligations by small taxpayers, those who remained in the sector by the apparent benefits that this represented them, the lack of control by the State, which does not create appropriate strategies to combat it, or simply lack of knowledge of the way to comply with the introduction of the regime simplified legal gear, there was a restructingof the deal to small businesses, the internal tax system changes, since it was provided the fulfillment of their formal duties, getting the registration in the public registry of many of them; This paper analyses legally the RISE, showing that there are differences in the different stages that faced because of the social transition in the country, distinctions that are reflected in a greater depth at the moment and that is why the need of great changes in it, It is an alternative to cancel taxes; constitutionally it should vary to accommodate to its fundamental principles, because it has some problems, At the end, it proposed a change in its legal structure to achieve its constitutional harmony.