El régimen impositivo simplificado (RISE) como medio de recaudación fiscal y el principio constitucional de igualdad en el Cantón Ambato

Abstract

This research is based primarily on ensuring the principles established in the Constitution of the Republic of Ecuador taking into account the principle of equality which is established in international treaties and cannot be violated by anyone. The Constitution of the Republic of Ecuador is the supreme law of the country that protects the rights of people thus providing assurance to citizens. In tax matters in Ecuador the collection of taxes is done in two ways either by the Normal Regime and Tax Simplified Regime of Ecuador (RISE) this thesis is based on how the tax system simplified Ecuador (RISE). Violates the principle constitutional equality taking into account that this regime was created in order to improve the tax culture of the country and regulate the informal sector Speaking of tax culture refers to people pay taxes according to income produced by their economic activity taking into account that paying no actual taxes is not the intended purpose of the tax authorities but to implement this special regime, which has caused it is that the principle of equality being affected by differential treatment between taxpayers and allow evade the real tax The Tax Administration considers that this is a way for small businesses, pay taxes through monthly installments but people of normal regime have the same incomes have been adversely affected as they have had to pay a higher value to taxpayers Tax Simplified regime of Ecuador (RISE) against this fact is not taking into account the violation of the principle of equality means that all people are equal regardless of any reservations, speaking of qualification is no privilege in any way and this includes paying taxes.