Análisis de la renta en el cambio de régimen general a microempresas del sector camaronero en la provincia de El Oro.

Abstract

The objective of this study is to analyze the impact that occurs due to the change of general regime to microenterprise of the shrimp sector in the province of El Oro, period 2019 to 2020. To do this, we work through a qualitative methodology, taking As an investigation of the shrimp micro-enterprises, analyzing the income tax to be canceled 2019 -2020 of Mr. Gregorio Tacuri, it was considered to take information from the SRI, where the page issued in the cadastre of the tax regime for micro-enterprises. The results indicated that the new tax regulations set a 2% income tax rate on gross income; but it is mentioned that the payment of this tax excludes costs and expenses. It was concluded that the tax reform has influenced the production processes of microenterprises, this affects financial and economic stability, this in turn impacts the reduction of expenses. It is considered that the tax reform was created to develop and improve the efficiency of the tax administration and allows maximizing the social and economic benefits that can be achieved through tax systems.