Régimen simplificado para emprendedores y negocios populares (rimpe) y su impacto en la economía de las microempresas del cantón Quevedo, año

In Ecuador, as a result of the emergence of COVID-19, the state, for its regulation and contribution to the local economy, created through the Organic Law for Economic Development and Fiscal Sustainability, the Tax Regime for Microenterprises and Popular Businesses (RIMPE), which is an initiative of the Ecuadorian government designed to simplify and facilitate compliance with tax obligations for entrepreneurs and popular businesses, this research seeks to expose the benefits and knowledge that entrepreneurs have about the RIMPE, as it is a new regime, and as an aid to simplify the administration and tax operations of these SMEs. The applied methodology involves the qualitative method, to obtain opinions of those involved, the Quantitative approach, allows establishing a number of citizens who are applying to this new tax regime, as well as observation tools, interviews and surveys of 266 entrepreneurs in order to obtain information on the use and knowledge of this regimen. The results of these research tools demonstrated that the RIMPE regime is one of those taxes that seeks to generate greater tax collection and formalize enterprises, and its purpose seeks to analyze the current situation of the application of this regime, the level of knowledge that the users and evaluate the impact it generates and whether it responds to the needs of entrepreneurs. The conclusions will demonstrate that there is a weak tax culture and the tax is complied with to avoid fines and not because these taxes are being well administered by the government in power for the economic development of the country.

• Autor principal: Roger Frank, Fajardo Chalén (author)
• Formato: masterThesis
• Lenguaje: spa
• Publicado: 2024
• Materias: Régimen tributario; Emprendedores; Conocimiento tributario; Impacto económico; Desarrollo económico
• Acceso en línea: https://repositorio.uteq.edu.ec/handle/43000/7736