Análisis del Impuesto a la Renta del Régimen Microempresas y su incidencia en la recaudación tributaria en el sector comercial de la provincia de Zamora Chinchipe, periodo 2020 – 2021
The objective of this research paper, is to analyze the incidence of income tax collection under the Micro-Companies Regime in the commercial sector of the province of Zamora Chinchipe, the analysis had a mixed approach, of descriptive type, which allowed analyzing the Micro-companies Tax Regime; st...
Wedi'i Gadw mewn:
| Prif Awdur: | |
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| Fformat: | masterThesis |
| Iaith: | spa |
| Cyhoeddwyd: |
2022
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| Pynciau: | |
| Mynediad Ar-lein: | https://dspace.unl.edu.ec/jspui/handle/123456789/24936 |
| Tagiau: |
Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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Ychwanegu Tag | Crynodeb: | The objective of this research paper, is to analyze the incidence of income tax collection under the Micro-Companies Regime in the commercial sector of the province of Zamora Chinchipe, the analysis had a mixed approach, of descriptive type, which allowed analyzing the Micro-companies Tax Regime; starting with the obtaining taxpayer data from the web portal of the Internal Revenue Service, such as the 2020 cadaster. And the statistics on income tax collection under the microenterprise tax regime of the commercial sector of the province of Zamora Chinchipe. From which we determined that the main existing activities in the commercial sector of the province of Zamora Chinchipe, are retail and wholesale of a wide variety of necessities, clothing, furniture, and the sale of meat products, supplies that are essential for the survival of people. Of the 312 taxpayers that we administered the survey, the results indicated that they had a negative impact by paying an obligatory income tax of 2% on their gross income, without being able to deduct their costs or expenses incurred for the sale of the product nor consider the result of the fiscal year, from which we concluded that the application of the microenterprise regime significantly affected their liquidity. Factors that caused many businesses to close their economic activities. Nowadays, with the repeal of the Microenterprise Tax Regime, these taxpayers became part of the RIMPE, for which a structured methodology has been developed for their tributary obligations to accomplish to encourage the tax culture in taxpayers. |
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