Análisis del impacto del régimen impositivo para microempresas en la recaudación tributaria en Ecuador.

Abstract

Tax collection in Ecuador is essential to generate an income that supports the development of the country. Given the above, the objective of this research was to analyze the impact of the tax regime for microenterprises on tax collection in Ecuador during the periods 2021, 2022 and 2023. The methodology used was a quantitative approach, positivist paradigm, deductive method, analytical-descriptive, non-experimental design, systematic observation-documentary analysis, using an observation guide and data from the portal Internal Revenue Service (IRS) website to collect information on microenterprises. In essence, this study will reflect the effect of tax regulations on tax collection in the indicated periods. One of the main measures implemented is the simplification of the tax system, more agile and simple procedures have been established to facilitate compliance with tax obligations, which has led to the formalization of several businesses and, consequently, a positive impact on collection, since more companies are in the tax regime, contributing to the payment of taxes. Given the fact that microenterprises are numerous, they have had a significant impact on tax collection; however, the results indicate that income contribution collection varied significantly with decreases during 2022 and 2023: in 2021, USD 79,794 million were collected; in 2022, the contribution of microenterprises had a drop of 16,61% compared to the previous year; and, likewise, in 2023, the drop was of 89,71%, this was mainly due to the application of the 2 % tax on income and changes such as the creation of a new tax regime, measures that reduced the liquidity of businesses. With the aforementioned, it is concluded that, regarding the tax contribution of the microenterprise regime, it is evident that the income tax collected from microenterprises at the national level was lower than what was collected by the value added tax, the latter being the tax of greatest impact on the Ecuadorian economy.