Análisis del régimen tributario rimpe aplicable al sector de artesanos calificados de la ciudad de Machala primer semestre del 2022.

Abstract

The purpose of this research work is to analyze the new tax regime applicable to the qualified artisan sector of the city of Machala during the second semester of 2022. Certainly, artisans are considered one of the groups that allow economic development in a country, for this reason, through the present study, what is also wanted to be achieved is to identify how the constant tax reforms issued by the RIMPE affect the sector of skilled artisans in Machala, as well as what are the tax requirements in the tax return and finally, the impact that this has caused in the craft sector. The method that has been used for the development of the research is qualitative-descriptive, which has allowed obtaining detailed information, in such a way that the techniques used were: bibliographic review, where updated information published in different repositories and journals was searched. scientific; Thus, interviews were also carried out, where an accountant and entrepreneurs were taken into account. From the interviews carried out, it was concluded that there is misinformation on the part of qualified artisans from Machala, the constant tax changes have caused an increase in tax evasion; Despite the fact that the tax payment of said sector is lower than that of other taxpayers, they do not agree with what was granted by the RIMPE Emendator, since the withholdings are 1%. It is recommended that citizens keep themselves informed so that they can comply with their tax obligations.