Evaluación del comportamiento tributario en comerciantes informales en la ciudad de Guayaquil año 2022.

Abstract

In Ecuador, the labour informality is a social problematic that has grown in recent years, due to unequal competition with regularized sectors, taxes evasion, growth of underemployment, etc. Consequence of getting into to work informally easily, people assume the informally commerce without any restriction due to lack of job opportunities. On the other hand, the Taxes Administration has pretended to regularize these sectors and include them for the taxes payment, and dedicated taxes awareness campaigns, as well as the importance of simplified collecting them and methods. Servicio de Rentas Internas (SRI) implemented since year 2022, a new taxes regimen called RIMPE (Simplified Regimen for entrepreneurs and popular businesses). This regimen gives a way to pay t axes easily by according a single payment per year, eliminating requirements and documents to present. Degree investigation analyzed and evaluated the taxes behavior in the RIMPE informality merchants from Mercado de Artículos varios "4 manzanas" of Guayaquil city, through the quantitativedescriptive approach, for information collecting it was developed and approved by opinion experts; the results obtained were graphically interpreted. Finally, it concluded that, SRI has been developing new tools to facilitate taxes collecting so They can expand taxpayers portfolio each year, however, they must provide some better economic incentives, show transparency in collecting of taxes destination and constant taxes educations in informal merchants.