Influencia de eliminar o mantener el impuesto del 2% del régimen microempresas de 2020 y el primer semestre de 2021 y su incidencia financiera en el Ecuador y los contribuyentes.

Abstract

The purpose of this research is to analyze the influence of eliminating or maintaining the 2% tax of the micro-enterprise regime for 2020 and the first semester of 2021 and its financial impact on Ecuador and taxpayers. An analysis of the general state budget and the contribution of this tax within it was performed. To carry out the study in the taxpayers, their financial balances of the Superintendence of Companies, Securities and Insurance were taken, with this the influence of maintaining or eliminating this 2% tax was determined, analyzing this tax from its creation until the first semester of 2021 where the collection data is obtained to make a correlational line in order to analyze a before and an after. With this analysis it was possible to determine the contribution of this tax to the general state budget, how many taxpayers it benefited and affected; finally it is concluded that maintaining the 2% tax of the micro-enterprise regime benefits both the state and the taxpayers, so the elimination of the same should be examined, since the collection within a fiscal year helps to reduce the deficit and facilitates the process to the taxpayers through mechanisms by representing a lower payment value in most cases.