Ley de simplicidad y progresividad tributaria y su impacto en el desarrollo económico de las empresas del sector comercial de Pasaje.

Abstract

In the commercial sector of the city of Pasaje, a multitude of companies are developed in different areas and economic activities; of which one of the main sources of employment, capital flows and exchange of products are commercial companies; They are obliged to pay tributes and taxes; being the most affected by the reforms in tax matters. The problematic situation is the lack of knowledge about the impact on business development of the tax simplicity and progressivity law. The objective of this research work is to analyze the impact of the tax simplification and progressivity law on the economic development of the commercial sector of the Pasaje canton, through descriptive research to propose improvements to current tax policies. A longitudinal descriptive and explanatory methodology is applied to obtain information through an interview, observation and interpret it through comparative analysis and inferential statistics by detailing how the new tax reforms affect commercial companies in the Pasaje canton. In the interviews, the opinions of experts on the subject are expressed, who analyze the impact it will have on the sector. From the economic perspective, production is decreasing, the decrease in sales volume translates into lower income, lower profitability and an increase in unemployment due to the crisis caused by Covid 19; Compared to taxes, as sales revenue, operating costs, market depreciation, and inflation decrease, it also decreases; In general, the law will only hinder local investment and reduce profits by eliminating deductibles and exemptions, creating resistance or other annoyances, such as finding new forms of tax evasion, thinking that they are unnecessary and unhealthy, what the business sector needs is financing , flexibility and vitality to grow and implement improvements in the organization, increase its contribution in the context of socio-economic development.