Estudio de la aplicación del régimen de microempresas en un contribuyente con calificación artesanal periodo 2021.

Abstract

The objective of this case study was to determine the economic effects of the application of the microenterprise regime on the taxpayer "EL CUMPA COMEDOR" with an artisan qualification. Within chapter one, the specific objectives of this research were set, and the research background of reference to the tax regime for micro-enterprises. Now, regarding chapter two, the legal theoretical foundation in the labor and tax field was specified, such as the Labor Code, the Organic Law of Tax Simplification and Progressivity, the Organic Law of the Internal Tax Regime, and the Regulation for the application of the Internal Tax Regime; where the Tax Regime for Micro-enterprises, taxpayers with artisanal qualification, the application of the VAT rate for taxpayers with artisanal qualification, the obligation to keep accounts and the benefits and disadvantages of the application of the Tax Regime for Micro-enterprises and taxpayers were detailed. with craft qualification. In chapter three, everything related to the methodological process was shown, that is, the practical part of the investigation, this was carried out with the help of both VAT and INCOME tax returns. And, finally, in chapter four the results of the investigation were specified where the theoretical description and argumentation of the results, the conclusions and the recommendations were detailed.