Régimen tributario y las obligaciones en el comercio Formal e informal en el ordenamiento jurídico ecuatoriano

Abstract

Taxes are essential for financing the services and infrastructure that the State offers its citizens, so the tax regime seeks the best way to ensure that all citizens comply with their tax obligations in the best way. However, informality and non-compliance of obligations are evils that the tax administration has not been able to eradicate. The research aims to find out if the current tax regime guarantees compliance with the tax obligations of formal and informal merchants in the city of Ambato, through bibliographic and field research, with a quantitative and qualitative approach, through the application of surveys to 75 merchants from different commercial points of the city, and interviews to professionals in the tax area, obtaining as a result that despite the fact that the merchants who are within a regime comply with all of their obligations, the largest number of merchants are found in a situation of informality, outside of any regime, so it can be ensured that the current regime does not guarantee compliance with tax obligations of this type of merchants