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¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?

Author

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  • Granda, María L.
  • Zambrano, Carla

Abstract

Este documento ofrece un análisis de los incentivos de los pequeños negocios para incluirse y permanecer en el Régimen Impositivo Simplificado Ecuatoriano (RISE) a través del pago cumplido de sus cuotas. Con información de los contribuyentes que se han acogido a este régimen durante los dos primeros años de su vigencia, se efectúa un análisis de los factores que más influyen en el pago a tiempo de las cuotas, utilizando un modelo de regresión logística. Los resultados sugieren que, a pesar de los esfuerzos de la Administración Tributaria, los pequeños contribuyentes no logran incorporar las ventajas de pertenecer al RISE.

Suggested Citation

  • Granda, María L. & Zambrano, Carla, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 3884, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:3884
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    References listed on IDEAS

    as
    1. Johannes Jütting & Jante Parlevliet & Theodora Xenogiani, 2008. "Informal Employment Re-loaded," OECD Development Centre Working Papers 266, OECD Publishing.
    2. Mr. Parthasarathi Shome, 2004. "Tax Administration and the Small Taxpayer," IMF Policy Discussion Papers 2004/002, International Monetary Fund.
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    Keywords

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    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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