Impacto en la recaudación tributaria del régimen de microempresas en el cantón Machala durante el periodo 2020-2021.

Abstract

In the present research, an empirical, descriptive and analytical methodology is applied, which is why it is proposed to analyze and describe the impact of the collection of total income tax on the regime of micro-enterprises. The development begins with a historical contextualization followed by information on facts of interest, theoretical and legal bases that apply to the regime of micro-enterprises. Accompanied by a collection of data that were obtained from the official web portal of the Internal Revenue Service regarding the tax collection figures of total income tax and the micro-enterprise regime of the canton Machala for the period 2020 and 2021. Following the collection of data, the respective interpretation and analysis of the tables obtained with exact figures was made, where the difference that existed between the different periods was determined and thus quantify its economic value. For a better understanding of the tax collection in the Canton Machala, statistical graphs were made regarding the variations of the amounts obtained from the different months on the total income tax collection and the regime of micro-enterprises. As a result of this investigation, there was considerable variation between 2020 and 2021 regarding the income tax collection of the microenterprise regime, which occurred due to the tax emergency that appeared in 2020 and which significantly affected the economic activities of all companies in the country.