Incidencia de la reforma tributaria en la liquidez de personas naturales en relación de dependencia (sector salud), cantón Machala, 2023.

Abstract

This study aims to analyze the impact of tax reform on the liquidity of individuals in the health sector in the Machala canton during the year 2023. The research employs a positivist approach and a quantitative descriptive methodology, examining various regulatory adjustments related to the reduction of personal expenses. The objective is to determine how these adjustments affect the liquidity of taxpayers. To achieve this objective, an extensive literature review was conducted, analyzing various academic and theoretical sources to gain a deeper understanding of the topic. The survey results indicate that the reduction of taxes through personal expenses has had a favorable impact on different taxpayer profiles, depending on their income levels. However, the benefits of this deduction decreased during the year 2022 compared to previous years due to modifications in tax policies that increased tax rates. Despite this transitory decrease, the results suggest that the personal expense deduction continues to be effective in reducing the tax burden over time.