Microempresas y su contribución en la recaudación tributaria del Ecuador.

Abstract

Tax collection is considered as the instrument of fiscal policy which is of great importance for the State, since it allows the generation of income to be able to contribute to the achievement of those goals that the economic plan of Ecuador has established. That is why this issue must be handled in a technical way and thus avoid having negative fiscal results, this would cause an imbalance and in turn lead to public over-indebtedness. For which it has been established as a study objective to analyze the contribution of microenterprises in the tax collection of Ecuador, taking as a population the commercial companies of the province of El Oro and as a sample 22 companies from the city of Machala, This study It is carried out with a quantitative approach, of a descriptive - analytical nature, using closed survey techniques, with the result that these companies still have doubts about the importance of paying taxes and their contribution to the country, likewise it was known Since during the pandemic, taxpayers were up to date with the payment of their obligations, but over the years this has been regularized, for which it is concluded that during the 2020 pandemic year collections were affected, in 2022 the goal was exceeded collection.