Incidencia del régimen simplificado para emprendedores y negocios populares en la recaudación del impuesto a la renta e IVA en la provincia de El Oro durante 2022-2023.

Abstract

This study analyzes the impact of the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) on the collection of Income Tax (IR) and Value Added Tax (VAT) in the province of El Oro during the years 2022 and 2023, from the perspective of the Internal Revenue Service (SRI). The main objective is to determine if the implementation of RIMPE has had an impact on tax collection and to evaluate its effectiveness as a mechanism to strengthen tax revenues. Under a descriptive and quantitative approach, based on positivist and empirical-analytical paradigms, a documentary analysis of the official SRI data was carried out, complemented with surveys of taxpayers and accountants, as well as interviews with the staff of the FACECOOC project of the Technical University of Machala. The results show that, although the simplified regime sought to facilitate taxation for small businesses, IR collection presented a slight decrease in 2023, which suggests that the RIMPE has not generated significant growth in tax revenue. In contrast, VAT collection showed a moderate increase, which could be linked to a greater formalization of economic activities rather than to a growth in the turnover of taxpayers of the regime. This raises questions about the effectiveness of RIMPE in optimizing tax collection and its real impact on the financial sustainability of the State. A comprehensive review of the regime is recommended, focused on improving its structure, strengthening the tax culture and guaranteeing its effectiveness in generating sustainable income.