La recaudación tributaria en la provincia de Chimborazo según los regímenes aplicados en el período 2021 - 2022

ABSTRACT: This main objective of this research study entitled: " LA RECAUDACIÓN TRIBUTARIA EN LA PROVINCIA DE CHIMBORAZO SEGÚN LOS REGÍMENES APLICADOS EN EL PERIODO 2021-2022" has been carried out with the aim of analyzing the evolution of tax collection in the province of Chimborazo according to the regimes applied. In the research we focused on the changes in the tax regimes applied in the province of Chimborazo during the period 2021 the General Regime, Régimen Impositivo Simplificado Ecuatoriano (RISE) y Régimen Impositivo Microempresarial (RIM) in the year 2022 the General Regime was maintained and a new regime called the Régimen simplificado para emprendedores y negocios populares (RIMPE) is introduced, and on evaluating the behaviour of tax collection in the province of Chimborazo. The methodology used was developed quantitatively, taking reliable data by obtaining information through the website of the Internal Revenue Service (SRI), carrying out a descriptive research in which the tax evolution was described, the changes and evaluating the behavior of tax collection under the different regimes. The data collection was carried out through the observation of the values collected under the different regimes and a documentary review of the changes in the regimes applied in the province of Chimborazo. As a relevant result of the research, it is documented that the contribution of the canton of Riobamba in the collection under the General Regime reached 90%, which is USD 30,002,265 for the year 2021 and 87% for the year 2022, which is USD 35,984,358 of the total generated from the provincial collection and in reference to the Ecuadorian Simplified Tax Regime - RISE, comparing between 2021 and 2022, generated a decrease of USD 547,888.00 thousand, which is a percentage of the total generated from the provincial collection. 547,888.00 Thousand, which in percentage terms amounted to 80% that did not add to the tax coffers.

• Hlavní autor: Pilco Lasso, Jasmin Tania (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2024
• Témata: Recaudación Tributaria; Regímenes Tributarios; Servicio de Rentas Internas; Impuestos
• On-line přístup: http://dspace.unach.edu.ec/handle/51000/12264