El régimen microempresas y su incidencia en el flujo de efectivo de la distribuidora Steeven de Machala, periodo 2021.

Abstract

The tax impositions by the Internal Revenue Service (SRI), constitute an efficient mechanism in the collection of funds to cover the needs of the country, being the Tax Regime for Micro-enterprises (Resolution N° NAC-DEGRCGC20-00000011, published in the segment of the Official Gazette N° 148 of February 21, 2020), the tax with the highest collection generated during the years 2020 and 2021. The cadastre published in the official page of the IRS, stratifies under this regime all taxpayers whose commercial condition corresponds to the entrepreneurial and micro-entrepreneurial sector, as established in the "Organic Code of Production, Commerce and Investments and the corresponding Regulations, except those who are subject to the simplified tax regime" (p. 19). This tax corresponded to the payment of 2% on the total sales corresponding to the year 2020, a tax that was maintained until the year 2021, causing a mismatch on the cash flow of those taxpayers registered under this new regime. The problem to be investigated lies in the impact generated by the imposition of the Micro-enterprise Regime on the owner of Distribuidora Steeven due to the lack of knowledge he had about it and about the percentage that he had to cancel on his sales during the year 2021, amount that was not foreseen in his work budget; due to his commercial activity, and especially to the initial economic reactivation due to the COVID-19 pandemic, he did not have enough liquidity to cover his tax obligations. Another factor is the requirement of compliance with a range of purchases by its main suppliers and the bank indebtedness obtained to reactivate its activities; in this way, a gap is generated in its finances, implying a decrease in its profits. Distribuidora Steeven located in the city of Machala, has as its business activity the sale of products for mass consumption, during the year 2021, has incurred in a low level of profitability due to tax compliance required by current legal regulations to be registered under the microenterprise regime in the database of the Internal Revenue Service (SRI), which implies that its obligations on the payment of 2% was inevitable due to the high values it had to cancel for compliance; Likewise, in view of the demands of its main suppliers for imposing high monthly purchase amounts, it incurred in the indebtedness of private banks to comply with its payments; with the above, in consideration of the high volume of purchases, its sales on direct credit had an impact on a weak portfolio recovery, rising simultaneously during the first and second semester of 2021. The object of the research is focused on the impact generated by the Microenterprise Tax Regime and its incidence on the cash flow; from this point of view, the following questions are posed: What are the tax obligations imposed under the Microenterprise Regime; Does Distribuidora Steeven have enough cash flow to meet its tax obligations; What is the impact generated on tax compliance and cash flow; questions that are posed under the guideline of the variables involved in the problem evidenced; and What is the impact generated on tax compliance and cash flow, questions that are posed under the guideline of the variables involved in the problem evidenced. The objective of this research work is to determine the impact generated from the Microenterprise Regime in the Distribuidora Steeven of the city of Machala through the analysis of the cash flow in the period 2021; for this purpose, the methodology applied is non-experimental, under the inductive method, descriptive in scope, with a transversal axis considering the time and space where it is developed; In addition, with the interpretative paradigm, a general analysis of the problem evidenced is carried out; likewise, through the application of a documentary observation guide and an interview with the business owner, the main causes of the problem under study are determined. The main results show that Distribuidora Steeven makes a high payment of 2% on sales as it is categorized under the Microenterprise Regime; it also maintains a high indebtedness with private banks to cover amounts demanded by its suppliers; finally, it denotes a low liquidity in its cash flow due to weak recovery of overdue accounts receivable from customers