Las PYMES y su incidencia en la recaudación fiscal en la Provincia de Esmeraldas, período 2023.

The current research investigates the impact of small and medium-sized enterprises (SMEs) closures on tax revenue in Esmeraldas Province – Ecuador during 2023. In the view that Ecuador is characterized by deep informality and economic difficulties, the study explores how these closures have adversely affected tax income and the overall sustainability of the local fiscal system. This research aimed to assess the relationship between SME closures and tax revenue through a mixed- methods approach combined with both descriptive and econometric analyses. SME data is sourced from the Superintendence of Companies, Securities, and Insurance (SUPERCIAS) and the Internal Revenue Service (SRI), supplemented by semi-structured interviews with key stakeholders. The research employs a survival matrix and an econometric model to quantify the impact of SME closures on tax revenue. The results reveal a 15.1% decrease in value added tax (VAT) collections and a 21% decline in income tax revenue, primarily due to the closure of 304 SMEs in critical sectors such as commerce and agriculture. These findings highlight the urgent need for comprehensive public policies aimed at promoting business sustainability and mitigating the economic consequences of SME closures. The study concludes that enhancing the business ecosystem through fiscal incentives, improved access to financing, and targeted business training is crucial for ensuring fiscal stability in economically vulnerable regions like Esmeraldas.

• Hovedforfatter: Ponce Quiñonez, Dayana Daniela (author)
• Format: masterThesis
• Sprog: spa
• Udgivet: 2025
• Fag: cierre de PYMES; recaudación fiscal; sostenibilidad empresarial; Esmeraldas; SUPERCIAS
• Online adgang: http://dspace.unach.edu.ec/handle/51000/14933