Cultura tributaria y su relación con el régimen impositivo para microempresas durante el periodo 2021.

Abstract

This degree work focuses on he tax culture and its relationship with the Tax Regime for Microenterprises during the 2021 period of Ecuador, much in which tax knowledge is important because it allows taxpayers to comply with each one of the formal duties you have with the Internal Revenue Service. The purpose of this research is to analyze what contribution the Tax Regime for Microenterprises has had during the periods mentioned in terms of the country's economy. On the other hand, both quantitative and qualitative approaches were applied given that information was obtained from the SRI page regarding taxes, as well as data collected as a primary source of the surveys carried out on a certain number of microentrepreneurs in based on the application of a statistical sample. Therefore, the applied methodology was very useful, which was the focus on scientific and descriptive observation given that it was contributed in large part with the information collected. Thus, the results showed that there are a total of 1,138,021 microenterprises registered, in the same way that the contribution of taxes within the new regime does not have great relevance within it. To conclude, it is necessary to emphasize that the contribution of the RIM based on other taxes, it was possible to determine that the level of collection referring to Income Tax was lower compared to VAT, for this reason it is considered that this tax has a greater effect on the economy of the Ecuadorian State.