Análisis comparativo del impacto de las reformas tributarias aplicadas a los contribuyentes RIMPE antes y después del año 2022

In the current economic context, tax reforms play a crucial role in the development and stability of national economies. Micro and small businesses, grouped in the Tax Regime for Microenterprises and Small Entrepreneurs (RIMPE), represent a significant segment of the business fabric, especially in d...

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Hlavní autor: Alcívar Engracia, Pedro Joel (author)
Další autoři: Valencia Zambrano, Milena Belén (author)
Médium: bachelorThesis
Jazyk:spa
Vydáno: 2024
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On-line přístup:http://repositorio.ulvr.edu.ec/handle/44000/7676
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Shrnutí:In the current economic context, tax reforms play a crucial role in the development and stability of national economies. Micro and small businesses, grouped in the Tax Regime for Microenterprises and Small Entrepreneurs (RIMPE), represent a significant segment of the business fabric, especially in developing countries. These companies not only contribute to economic growth but are also essential for job creation and innovation. However, their sustainability and growth are often affected by changes in tax regulations. The present study focuses on carrying out a comparative analysis of the impact of the tax reforms applied to RIMPE taxpayers before and after the year 2022. This analysis is essential to understand how modifications in tax policies affect this specific sector and to evaluate whether the reforms have met their objectives of promoting economic development and improving tax equity.........