Abstract

VITERI-FONSECA, Rosana Cecilia; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. The simplified regime for entrepreneurs (RIMPE) in private non-profit organizations in Ecuador. Noesis [online]. 2025, vol.7, n.esp1, pp.692-710.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.423.

The Simplified Regime for Entrepreneurs and Small Businesses (RIMPE) is a tax regime that aims to simplify tax collection for individuals and legal entities, divided into entrepreneurs and small businesses. However, there is a lack of information regarding private non-profit organizations. This is the reason for this research, which aims to describe the implications of the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) on private non-profit organizations in Ecuador. Using a qualitative methodology, it is applied with a descriptive level and scope and a longitudinal experimental design. The results show that most of the interviewees agree that this regime does not adhere to the principle of proportionality, is difficult for taxpayers due to the lack of information, and increases the risk of tax evasion.

Keywords : Taxes; Tax system; RIMPE; NGOs; SRI..

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