[ La microempresa y su incidencia en economía ecuatoriana ]
Volume 39, Issue 4, June 2023, Pages 1484–1494
Mabel Elizabeth Barriga Pizarro1, Silvana Gabriela Echeverría Luna2, Kathiuska Isabel Ruiz Ramirez3, and Andreina Victoria Herrera Herrera4
1 Instituto Tecnológico Superior Juan Bautista Aguirre, Daule, Ecuador
2 Docente Investigador, Instituto Superior Tecnológico «Juan Bautista Aguirre», Licenciada en Legua Inglesa mención en enseñanza y administración de sistemas en TEFL, Daule, Ecuador
3 Docente Investigador, Instituto Superior Tecnológico «Juan Bautista Aguirre», Licenciado en lengua inglesa mención en enseñanza y administración en sistemas educativos TEFL, Magister en educación mención en Innovaciones Pedagógicas, Daule, Ecuador
4 Docente Investigador, Instituto Superior Tecnológico «Juan Bautista Aguirre», Contador público autorizado, Magister en Gestión Educativa, Daule, Ecuador
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The main objective of this paper is to review microenterprises and their impact on the Ecuadorian economy, as well as the application of the new Microenterprise Regime and its impact on natural persons for the period 2019-2020. Serving as support and guidance on how they should benefit from the new Tax regime for micro-enterprises that has emerged as a result of the new Tax Simplification and Progress Law. Through theoretical contributions from experts, the authors and the review of current regulations affirm that the new system fulfills its purpose, since its correct application will bring benefits to taxpayers, in addition to reducing the income tax rate, reducing year by year the number of declarations and finally, with the entry into force of this new regulation, taxpayers will no longer be considered withholding agents in the commercial operations they carry out. Finally, for this analysis a qualitative and quantitative methodology was used, obtaining as a unit of analysis 242 microenterprises located in the cantonal capital of Daule, to which information was collected through a field survey.
Author Keywords: Natural Persons, Micro-enterprises, Obligation, Regime, Tax Reforms.
Volume 39, Issue 4, June 2023, Pages 1484–1494
Mabel Elizabeth Barriga Pizarro1, Silvana Gabriela Echeverría Luna2, Kathiuska Isabel Ruiz Ramirez3, and Andreina Victoria Herrera Herrera4
1 Instituto Tecnológico Superior Juan Bautista Aguirre, Daule, Ecuador
2 Docente Investigador, Instituto Superior Tecnológico «Juan Bautista Aguirre», Licenciada en Legua Inglesa mención en enseñanza y administración de sistemas en TEFL, Daule, Ecuador
3 Docente Investigador, Instituto Superior Tecnológico «Juan Bautista Aguirre», Licenciado en lengua inglesa mención en enseñanza y administración en sistemas educativos TEFL, Magister en educación mención en Innovaciones Pedagógicas, Daule, Ecuador
4 Docente Investigador, Instituto Superior Tecnológico «Juan Bautista Aguirre», Contador público autorizado, Magister en Gestión Educativa, Daule, Ecuador
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The main objective of this paper is to review microenterprises and their impact on the Ecuadorian economy, as well as the application of the new Microenterprise Regime and its impact on natural persons for the period 2019-2020. Serving as support and guidance on how they should benefit from the new Tax regime for micro-enterprises that has emerged as a result of the new Tax Simplification and Progress Law. Through theoretical contributions from experts, the authors and the review of current regulations affirm that the new system fulfills its purpose, since its correct application will bring benefits to taxpayers, in addition to reducing the income tax rate, reducing year by year the number of declarations and finally, with the entry into force of this new regulation, taxpayers will no longer be considered withholding agents in the commercial operations they carry out. Finally, for this analysis a qualitative and quantitative methodology was used, obtaining as a unit of analysis 242 microenterprises located in the cantonal capital of Daule, to which information was collected through a field survey.
Author Keywords: Natural Persons, Micro-enterprises, Obligation, Regime, Tax Reforms.
How to Cite this Article
Mabel Elizabeth Barriga Pizarro, Silvana Gabriela Echeverría Luna, Kathiuska Isabel Ruiz Ramirez, and Andreina Victoria Herrera Herrera, “The micro-enterprise and its impact on the Ecuadorian economy,” International Journal of Innovation and Applied Studies, vol. 39, no. 4, pp. 1484–1494, June 2023.
