ORÍGENES Y CONSECUENCIAS DE LA EVASIÓN DEL IMPUESTO AL VALOR AGREGADO DE LOS COMERCIANTES INFORMALES DE LA CIUDAD DE MACHALA

Abstract

The productive sectors of a society make up the formal and informal economy, in relation to the latter the International Labor Organization [ILO], has implemented policies to improve their working conditions. On the other hand, the different instances of the government call these central or decentralized [GADs] regulate the economic, business and professional activities that are developed within the city, including informal commerce as sources of both family and fiscal income. This paper analyzes the origin and consequences of the evasion of the value added tax [VAT] of informal traders in the city of Machala through the collection of data that allows a quantified opinion of the evasion of the value added tax Applied to informal traders who do not have a Single Taxpayer Registry (RUC) or RICE (Ecuadorian Simplified Tax Regime), as unique instruments for issuing sales receipts, as well as through literary reviews, the behavior of informal traders is studied To the scarce information on both informal trade and tax evasion. As a result of this study, data were obtained that demonstrate not only the affection in the tax collection in the city of Machala but also the impact on the formally established trade, so this research allows to support future investigations and thus create alternatives that harmonize the interests Fiscal and social.