Impuesto a la renta régimen general 2019 vs régimen impositivo para microempresas 2020: el miedo de las pequeñas empresas ecuatorianas.

Abstract

Income tax plays an important role in tax collection, since it is the source with the largest contribution to the resources that are allocated to the State. The objective of this research is to evaluate the difference in the value to be paid by calculating the income tax, through a practical exercise based on the guidelines of the "general regime 2019" and "tax regime for microenterprises 2020" with the In order to verify the impact that one of the regimes may generate. In this study, the mixed method was used that according to Ramírez and Lugo (2020), “(…) it is not the sum of the quantitative with the qualitative, but rather the strategic combination that marks its design of contribution to the research”, It also presents a descriptive - explanatory approach since the data collection was obtained from the income tax returns filed. It is concluded that despite the fact that the income in 2020 ($ 222,960.47) was lower compared to 2019 ($ 239,410.61), the tax payable is considerably high. The tax payable in 2019 was $ 389.97 and in 2020 it was $ 3,524.43.