Docente Investigador, Instituto Superior Tecnológico «Juan Bautista Aguirre», Contador público autorizado, Magister en Gestión Educativa, Daule, Ecuador
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.
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