Contribución del régimen impositivo para microempresas en el año 2020-2021 de la empresa Redfruit obligada a llevar contabilidad.

Abstract

Today the importance of microenterprises in Ecuador, as well as in the whole world, is sustained in the creation of job opportunities for those people who seek their daily lives and thus meet the needs of their family. It should be noted that a microenterprise is that organization that has up to 9 workers and with income up to a maximum of $ 300,000.00. Belonging to this regime allows microentrepreneurs or entrepreneurs to fulfill their tax duties or obligations in an easy, agile and simple way, obtaining benefits such as reducing formal tax duties, as well as supporting the liquidity of the microentrepreneur and finally ensuring the fulfillment of all their obligations. The objective of this work is to analyze the benefits of the implementation of the Microenterprise Tax Regime in the Redfruit company of the city of Machala, through the analysis of the definition of the same and the respective collection of information that is necessary for the realization of surveys applied to the personnel of the aforementioned organization. Taking this into account, it is recommended that the workers of the company in question develop strategies that allow them to carry out the fulfillment of formal duties so that they will avoid tax evasion through the respective declarations.