Las microempresas del cantón Machala y su aporte fiscal en la recaudación tributaria del periodo 2021.

Abstract

The State, which constantly carries out tax reforms seeking to improve the tax culture and collect higher amounts in taxes, issued in 2019 the Organic Law on Tax Simplification and Progressivity that during the 2020 and 2021 periods drastically affected, for better or worse, micro-enterprises. . The objective of this work is to analyze the tax impact of the Microenterprise Tax Regime on the collection of income tax during the 2020-2021 period in the Machala canton. This research maintains the following structure; It begins with the introduction where the background, problems, objectives of this work and methodology used are shown, and then continue with a theoretical development of related topics such as the tax system, types of taxpayers, obligations and duties in tax matters, what are the SMEs and the tax regime for microenterprises (RIM) created by the aforementioned tax reform, to then generate the response to the proposed objective and finally capture the corresponding conclusions on the impact of the RIM on tax collection for its current periods.