Análisis del régimen impositivo para microempresas y el impacto en el desarrollo socioeconómico del Ecuador en el año 2020 y primer semestre del año 2021.

Abstract

The objective of this research was to analyze the tax regime for microenterprises and the impact on the socio-economic development of Ecuador in 2020 and the first half of the year 2021. A basic, descriptive and retrospective research was carried out that included the review of the statistics of the Internal Revenue Service, the main result was that it was identified that in the In 2020, the income tax generated was 0.76% and in the first half of 2022, 0.64%. collection obtained from the total income reported by taxpayers, despite this The Tax Administration managed to achieve the expected goal, however, by relating the potential collection and actual collection, a collection gap of 30.59% was obtained, in Regarding the legal part, the unconstitutionality of article 38 of the Law of Tax Simplification and Progressivity that established the creation of this regime and violated constitutional principles. It is concluded that the implementation of this regime caused disagreement and discontent among taxpayers due to the complexity of the processes, both that this regime failed to meet the sufficient revenue collection that benefits the State. And before All of this is worrying about the high amounts of deductions and discounts applied in this regime, which greatly affect the generation of the IR and can translate into a probable tax evasion and avoidance.