El impacto de la pandemia en los ingresos generados por recaudación de impuestos tributarios en la provincia de Loja, de los contribuyentes del régimen de microempresas, durante el año 2021.
The degree work called: THE IMPACT OF THE PANDEMIC ON THE INCOME GENERATED BY THE COLLECTION OF TAXES IN THE PROVINCE OF LOJA, FROM THE TAXPAYERS OF THE MICRO-BUSINESS REGIME, DURING THE YEAR 2021, was carried out prior to obtaining the Bachelor's degree in Accounting and Auditing, developed ac...
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| Format: | bachelorThesis |
| Jezik: | spa |
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2022
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| Online dostop: | https://dspace.unl.edu.ec/jspui/handle/123456789/25365 |
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Označite | Izvleček: | The degree work called: THE IMPACT OF THE PANDEMIC ON THE INCOME GENERATED BY THE COLLECTION OF TAXES IN THE PROVINCE OF LOJA, FROM THE TAXPAYERS OF THE MICRO-BUSINESS REGIME, DURING THE YEAR 2021, was carried out prior to obtaining the Bachelor's degree in Accounting and Auditing, developed according to the Academic Regime Regulations of the National University of Loja. Fulfilling the objectives proposed in the titling work, it began with an analysis of the Organic Law of Tax Simplification and Progressivity, seeking to identify the general aspects of the Tax Regime for Micro-enterprises, followed by an analysis of the incidence of the pandemic in obtaining of income of the taxpayers belonging to this regime and finally a comparative study of the collection of taxes generated by the TRM in the province of Loja. The Tax Regime for Micro-enterprises, applies to Income, Value Added and Special Consumption taxes, the taxpayers included in this regime are natural persons and companies resident in Ecuador, who have generated gross income equal to or less than $300,000 and that are contained in the registry issued by the IRS. Among the most relevant provisions of this regime are: the declaration of taxes every six months, the new income tax rate of 2% on net operating income, without taking into account costs and expenses during the fiscal period, the withholding percentage of 1.75% to which these economic units will be subject and the exclusion of being withholding agents, except for certain cases provided by the Revenue Service. According to the limitations set forth in art.253.2 of the V-A Title of the regulations for the application of the aforementioned Law, the sectors related to this regime are the commercial sector, the productive and industrial sector, and the services sector. Regarding the analysis of the incidence of the pandemic in obtaining income from TRM microenterprises, it was possible to deduce that the pandemic affected most of these businesses during the year 2020 due to the decrees executed by the government, with the purpose to overcome the crisis, as is the case of decree 1017, where a state of emergency was declared, confinement, mobility restriction, suspension of working hours, and suspension of freedom of transit, association and assembly were announced; To this, decrees 1052, 1074, 1126, 1217 are added, which renewed most of these actions during the year 2020, causing most economic sectors to be affected due to the stoppage of activities, especially affecting sectors whose activities implied agglomeration and physical proximity, such as: tourism, shows, hotels and restaurants, transportation, cultural activities and services, in addition to the trade of non- 5 priority products, having as consequences, the decrease in sales and therefore a decrease in income during the crisis, however, some businesses such as supermarkets, stores, markets, digital platform services and home deliveries and other means related to telecommunications services and pharmacies maintained and even registered an increase in their sales. In agriculture activities, less impact was observed since they did not stop their production and supply, as they are considered within the strategic sectors excluded from the policies to stop activities, in addition to having decree 1070, a financing program created with the purpose of reactivating the national productive sector. Similarly, in the comparative study of the tax collection to which the TRM applies, between the years 2020-2021, it was possible to establish a statistically significant difference in tax collection for the year 2021, where a growth in the amounts collected is shown, attributed to processes such as: microenterprise economic reactivation, after the crisis generated by the pandemic, financing programs according to decree 1070, the Organic Law of Humanitarian Support according to decree 1165, the policies and actions of collection executed by the Internal Revenue Service and the Tax Reform determined in the Law of Tax Simplification and Progressivity exercised in the Income Tax for the Tax Regime for Micro-enterprises. |
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