Impacto de la ley de simplicidad y progresividad tributaria dentro de la economía del Ecuador 2020-2021.

Abstract

The objective of this work was to determine the importance of the Law of Simplicity and Progressivity of Taxation in 2020 and 2021, focusing on the progressive changes that have been generated within the Ecuadorian economy, in which we have focused on central issues such as the creation of the Microenterprise Tax Regime and Changes in deductions in personal expenses. The research seeks to clear unknowns about the Law of Simplicity and Progressivity of Taxation. The methodology was based on a bibliographic review of scientific articles, where a compilation of documents was made, specifically of scientific articles housed in indexed journals to obtain the information that was later analyzed. In other theoretical foundations that also help to support the research variables. From the economic perspective, we analyze 2 types of variations in which the state benefits from this Law since it generates more income by breaching the principle of tax progressivity, meanwhile it affected the economy of microenterprises. CHAPTER I: The referential framework is found, where the problematization, justification, objectives and hypothesis are mentioned. CHAPTER II: The theoretical framework is found, which refers to several definitions with their corresponding authors, in order to understand the context of the research. CHAPTER III: The research methodology is established, with which the objectives are sought to be achieved. CHAPTER IV: The results obtained are mentioned, where the conclusions and recommendations for the development of the research are found.