Nivel de aportaciones de los contribuyentes del régimen general y rimpe de la zona 7 del Ecuador periodo 2020-2022.

Abstract

The study on the level of contributions of taxpayers of the General Regime and the Tax Regime for Microenterprises (RIMPE) in Ecuador's Zone 7 during the period 2020-2022 analyzes the fiscal dynamics in a region characterized by a diverse economy, where both large companies and microenterprises coexist. Zone 7, which includes the provinces of El Oro, Loja, and Zamora Chinchipe, stands out for its mix of urban and rural areas with a strong presence of microenterprises. RIMPE was implemented as a measure to facilitate the formalization of microenterprises, offering tax benefits and administrative simplification. This regime aims to encourage economic growth and employment generation in sectors traditionally neglected by the tax system. During the period studied, RIMPE has played a crucial role in the region's tax collection, reflecting the importance of microenterprises in the local economy. The comparative analysis between the General Regime and RIMPE shows that, although large companies under the General Regime contribute a larger amount in absolute terms, microenterprises under RIMPE have significantly increased their contribution, both in number of taxpayers and in total collection. This growth suggests a trend towards greater formalization and tax compliance among microenterprises. The study also highlights the challenges facing these regimes, such as the lack of knowledge and training among RIMPE taxpayers, and the need to improve the clarity and effectiveness of tax policies to ensure an equitable distribution of the tax burden. These findings are fundamental for the formulation of fiscal policies that promote sustainable and equitable economic development in Ecuador's Zone 7.