Reformas tributarias e incidencias en el cumplimiento de obligaciones en el sector microempresarial en la ciudad de machala, periodo 2022.

Abstract

This case analysis is focused on the microenterprise sector in the city of Machala, which seeks to analyze the tax changes implemented during the period 2022 and evaluate the impact on tax compliance by microenterprises. The data collection was based on a qualitative approach in which the interactions between tax changes and compliance with obligations determined by the Internal Revenue Service were verified. The research method used is descriptive, allowing to deepen and analyze the relevant information of the research. The interview was conducted with anonymous microentrepreneurs of Machala, where reliable results and experiences were obtained about the compliance of obligations of the microenterprise sector in the city of Machala in order to achieve the objectives of this study proposed in Chapter I.