RESUMEN
ABSTRACT
Currently, retailers face the problem of lack of information, training how to exercise their tax obligations, which is why there is a poor level on the tax culture. In order to avoid tax evasion, the Internal Revenue Service (SRI) created the Ecuadorian Simplified Tax Regime (RISE) with the purpose of regularizing the incorporation of informal businesses into the tax base. This tax will replace the payment of Income
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.