Impacto tributario en las mipymes comerciales bajo el régimen impositivo para microempresa en el cantón Machala del periodo fiscal 2019-2020.

Abstract

In the research work focuses on Identify the Tax Impact on MSMEs before the Tax Regime for Commercial Microenterprises through the application of technical research tools in the canton Machala 2019-2020, to determine what effect it caused, because taxpayers were baffled by the implementation of the rule. In the Methodological process, which was used was the Deductive-Inductive method, with a Quantitative-Qualitative approach because, through the collection of information obtained, and for which the explanatory-descriptive research design was used in order to generate a reasonable analysis construction in the face of research results. The applied research technique was the survey, with the questionnaire instrument of questions, for which our population was 7.524 taxpayers with a sample of 1.877.According to the analysis found in the research, the results on the evaluation of the tax culture in the payment of taxes were determined, where it was evidenced that more than half of the taxpayers surveyed complied with the payments to date their taxes, in the same way it is evident that taxpayers if they have knowledge of making the declaration of all their sales documents, however, they do not consider it important to provide vouchers for all their sales, because the application of the RIM affected their liquidity.