IDEAS home Printed from https://ideas.repec.org/p/idb/brikps/3884.html
   My bibliography  Save this paper

¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?

Author

Listed:
  • Granda, María L.
  • Zambrano, Carla

Abstract

Este documento ofrece un análisis de los incentivos de los pequeños negocios para incluirse y permanecer en el Régimen Impositivo Simplificado Ecuatoriano (RISE) a través del pago cumplido de sus cuotas. Con información de los contribuyentes que se han acogido a este régimen durante los dos primeros años de su vigencia, se efectúa un análisis de los factores que más influyen en el pago a tiempo de las cuotas, utilizando un modelo de regresión logística. Los resultados sugieren que, a pesar de los esfuerzos de la Administración Tributaria, los pequeños contribuyentes no logran incorporar las ventajas de pertenecer al RISE.

Suggested Citation

  • Granda, María L. & Zambrano, Carla, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 3884, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:3884
    as

    Download full text from publisher

    File URL: https://publications.iadb.org/publications/spanish/document/%C2%BFEs-sostenible-el-R%C3%A9gimen-Impositivo-Simplificado-Ecuatoriano.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Johannes Jütting & Jante Parlevliet & Theodora Xenogiani, 2008. "Informal Employment Re-loaded," OECD Development Centre Working Papers 266, OECD Publishing.
    2. Mr. Parthasarathi Shome, 2004. "Tax Administration and the Small Taxpayer," IMF Policy Discussion Papers 2004/002, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. María L. Granda & Carla Zambrano, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 63338, Inter-American Development Bank.
    2. Titelman, Daniel & Vera, Cecilia & Perez Caldentey, Esteban, 2008. "The Latin American experience in pension system reform: Coverage, fiscal issues and possible implications for China," MPRA Paper 13730, University Library of Munich, Germany.
    3. World Bank Group, 2015. "Tanzania Mainland Poverty Assessment," World Bank Publications - Reports 22021, The World Bank Group.
    4. El-Mallakh, Nelly & Maurel, Mathilde & Speciale, Biagio, 2018. "Arab spring protests and women's labor market outcomes: Evidence from the Egyptian revolution," Journal of Comparative Economics, Elsevier, vol. 46(2), pages 656-682.
    5. Langot, François & Merola, Rossana & Oh, Samil, 2022. "Can taxes help ensure a fair globalization?," International Economics, Elsevier, vol. 171(C), pages 191-213.
    6. Kan, Elif Oznur & Tansel, Aysit, 2014. "Defining and Measuring Informality in the Turkish Labor Market," MPRA Paper 57739, University Library of Munich, Germany.
    7. Jean Abel Traoré, 2013. "Revisiting the determinants of informal sector in Burkina Faso," Economic Research Guardian, Mutascu Publishing, vol. 3(2), pages 111-145, December.
    8. Erik Jonasson, 2012. "Government Effectiveness and Regional Variation in Informal Employment," Journal of Development Studies, Taylor & Francis Journals, vol. 48(4), pages 481-497, June.
    9. Ayca AKARCAY-GURBUZ & Mustafa ULUS, 2011. "Labor Force Status And Income Disparity - Evidence From Turkey," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 34, pages 39-56.
    10. Vidović Nikola & Ritan Vladana, 2022. "New approach to estimating macroeconomic determinants of informal employment," Economics, Sciendo, vol. 10(2), pages 95-108, December.
    11. Olivier Bargain & Prudence Kwenda, 2009. "The Informal Sector Wage Gap: New Evidence Using Quantile Regressions on Panel Data," CEDI Discussion Paper Series 09-06, Centre for Economic Development and Institutions(CEDI), Brunel University.
    12. Vega Núñez, Adriana Patricia, 2017. "Analysis of formal-informal transitions in the Ecuadorian labour market," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    13. Kwame Adom & Colin C. Williams, 2012. "Evaluating The Motives Of Informal Entrepreneurs In Koforidua, Ghana," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 17(01), pages 1-17.
    14. Goktuna, Bilge Ozturk & Dayangac, Renginar, 2011. "Rethinking the informal labour from an evolutionary point of view," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 40(5), pages 609-615.
    15. Richard Baldwin & Toshihiro Okubo, 2009. "Tax Reform, Delocation, and Heterogeneous Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
    16. Dagmara Nikulin, 2016. "How To Define And Measure Informal Employment In Developed Countries? A Case Of Poland," GUT FME Working Paper Series A 35, Faculty of Management and Economics, Gdansk University of Technology.
    17. Nikulin Dagmara, 2016. "Undeclared Work in Poland – Characteristics and Prevalence," Ekonomika (Economics), Sciendo, vol. 95(2), pages 98-107, February.
    18. Neog, Bhaskar Jyoti & Sahoo, Bimal, 2015. "Informality in Non-Cultivation Labour market in India with Special Reference to North-East India," MPRA Paper 68138, University Library of Munich, Germany.
    19. Duman, Anil, 2024. "The Diversity of Informal Employment: a survey of drivers, outcomes, and policies," OSF Preprints yg3t7, Center for Open Science.
    20. Ana Maria Oviedo & Mark R. Thomas & Kamer Karakurum-Ozdemir, 2009. "Economic Informality : Causes, Costs, and Policies - A Literature Survey," World Bank Publications - Books, The World Bank Group, number 5917.

    More about this item

    Keywords

    pequeños negocios; impuestos; Ecuador;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idb:brikps:3884. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Felipe Herrera Library (email available below). General contact details of provider: https://edirc.repec.org/data/iadbbus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.