Analysis of tax culture:income tax for natural people not required to take accounting, Province of Santa Elena

Abstract

Currently, retailers face the problem of lack of information, training how to exercise their tax obligations, which is why there is a poor level on the tax culture. In order to avoid tax evasion, the Internal Revenue Service (SRI) created the Ecuadorian Simplified Tax Regime (RISE) with the purpose of regularizing the incorporation of informal businesses into the tax base. This tax will replace the payment of Income Tax and VAT. To access the RISE tax regime taxpayers must meet certain requirements for obtaining their RUC that identifies them as such. There are advantages for traders who accept RISE as: issuing simplified sales notes, they are not required to keep accounts. The payment of taxes will be monthly depending on your income and type of activity. Although in Santa Elena there are a total of 8192 contributors up to 2011 registered under this regime, it has not yet been possible to reach all the informal ones due to the ignorance of the procedures and the lack of communication on the part of the governing body. Under the evaluation of the application of the RISE will be able to dictate guidelines to follow to generalize the application of the same in the province