Cumplimiento del deber formal del régimen rimpe emprendedor de los comerciantes de la bahía en la ciudad de Machala, 2022.

Abstract

At the end of 2021, the executive implemented a bill as a post-pandemic tax reform that regulated the creation of a new tax regime in Ecuador: Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE); replacing the old Simplified Tax Regime (RISE) and Tax Regime for Microenterprises (RIM). From this perspective, a wave of concerns, novelties, and controversies were unleashed among taxpayers who had to adapt to this new regime, which promised to be a practical and favorable system. As part of the student community, from this space, the need has been seen to develop an investigation taking into consideration the current knowledge of the taxpayers regarding the formal duties contained in the RIMPE. The general objective was to analyze compliance with the formal duties established in the RIMPE Entrepreneur Regime of the merchants of the Bay in the Machala Canton, during the year 2022. With the help of the methodological route of quantitative research, emphasizing the use of the method hypothetical-deductive and data collection techniques and instruments, it was possible to obtain reliable results. It is concluded that there is a majority compliance with the formal duties, demonstrating a moderate level of knowledge and acceptance in the RIMPE Regime; However, it was found that knowledge of tax matters must be reinforced since there is a considerable percentage of taxpayers who do not clearly understand their tax obligations.