Tax collection policies disguised as incentives to combat informality

Abstract

With the entry into force in 2022 of the Simplified Reliability Regime (RESICO), the government promoted administrative facilities and simplifications, giving a fictitious picture of compliance to taxpayers; the objective of the study, to demonstrate the administrative implications for individuals of this new compliance scheme, for the theoretical framework documentary information was collected from legislation and government reports of the regime prior to RESICO, known as the Tax Incorporation Regime (RIF), developing a comparative administrative burden between the two regimes, applying in a case study of a company engaged in food preparation, the results. It was concluded that the company had a greater administrative burden than the one reported by the tax administration service, since the latter only reported relevant aspects related to income tax (ISR). It was concluded that they focused only on the ISR benefits during the promotion of the tax regime, leaving aside elements related to Value Added Tax (VAT), accounting, invoicing, among others, generating a panorama of uncertainty for the entrepreneurs who decided to formalize their businesses, believing in an advertisement that provided limited information. Recommendations for entrepreneurs and for future research are presented.