A Neutrosophic Approach to Analyzing Determining Factors in RIMPE Tax Collection in Ecuador

Authors

Myrian del Rocío Hidalgo Achig, Technical University of Cotopaxi, Latacunga, EcuadorFollow
Mayra Alexandra Chicaiza Herrera, Technical University of Cotopaxi, Latacunga, EcuadorFollow
Bryan Marcelo Barragán Pazmiño, Technical University of Cotopaxi, Latacunga, EcuadorFollow

Abstract

This study analyzed the factors influencing tax collection under the RIMPE regime in Ecuador, applying neutro-sophic logic to address the uncertainty and ambiguity inherent in decision-making within fiscal analysis. The employed methodology included an adaptation of the ELECTRE I method with bipolar neutrosophic numbers, enabling the integration of diverse perspectives into the decision-making process. The results obtained high-lighted the simplicity of the regime and the control of the SRI as the most influential factors in fiscal revenue col-lection. The approach applied in the study facilitates a more accurate and efficient evaluation of fiscal policies, promoting greater equity and efficiency in the tax system.

Recommended Citation

Hidalgo Achig, Myrian del Rocío; Mayra Alexandra Chicaiza Herrera; and Bryan Marcelo Barragán Pazmiño. "A Neutrosophic Approach to Analyzing Determining Factors in RIMPE Tax Collection in Ecuador." Neutrosophic Sets and Systems 74, 1 (2024). https://digitalrepository.unm.edu/nss_journal/vol74/iss1/12