Impacto en el Impuesto a la Renta por el Régimen de Microempresas en contribuyentes con la actividad Minimarket Zona 8 Año 2020
Fecha
2021
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Universidad de Guayaquil
Resumen
El presente trabajo de investigación se llevó a cabo con el objetivo de analizar el impacto sobre el Impuesto a la Renta debido a la implementación del nuevo Régimen Impositivo para Microempresas en aquellos contribuyentes que tengan la actividad económica de minimarket correspondientes a la Zona 8. Debido a que no se han realizado investigaciones anteriores con respecto a este tema, se procedió a realizar una investigación exploratoria con enfoque mixto, según el tipo de inferencia se empleó el método analítico, debido a que se tomó como base la información obtenido a través del Servicio de Rentas Internas y un estudio longitudinal debido a que se realizara un análisis en un varios periodos que corresponden desde el 2015 – 2020 y un análisis transversal debido a que se tomara un periodo fiscal único que corresponde al 2020. Se trabajo con una población de 7933 contribuyentes inscritos en el Régimen Impositivo para Microempresas, de los cuales la muestra para esta investigación corresponde a 4168 que son, los contribuyentes que declararon para el año fiscal 2020 en el formulario 125 por concepto de impuesto a la renta. Los resultados indican que existen diferencias significativas entre el régimen general y régimen impositivo para microempresas en relación con el pago del impuesto a la renta entre los periodos fiscales antes mencionados. Por lo que se concluye que este nuevo régimen ayuda a simplificar las obligaciones tributarias del sector microempresarial.
The present research work was carried out with the objective of analyzing the impact on the Income Tax due to the implementation of the new Tax Regime for Micro-enterprises in those taxpayers that have the economic activity of minimarket corresponding to Zone 8. Due to the fact that no previous research has been done regarding this topic, we proceeded to conduct an exploratory research with a mixed approach, according to the type of inference the analytical method was used, due to the fact that the information obtained through the Internal Revenue Service was taken as a basis and a longitudinal study due to the fact that an analysis will be conducted in a several periods corresponding from 2015 - 2020 and a transversal analysis due to the fact that a single fiscal period corresponding to 2020 will be taken. We worked with a population of 7933 taxpayers enrolled in the Tax Regime for Microenterprises, of which the sample for this research corresponds to 4168 that are, the taxpayers who declared for the fiscal year 2020 in the form 125 for income tax. The results indicate that there are significant differences between the general regime and the tax regime for micro-enterprises in relation to the payment of income tax between the aforementioned fiscal periods. Therefore, it is concluded that this new regime helps to simplify the tax obligations of the micro-enterprise sector.
The present research work was carried out with the objective of analyzing the impact on the Income Tax due to the implementation of the new Tax Regime for Micro-enterprises in those taxpayers that have the economic activity of minimarket corresponding to Zone 8. Due to the fact that no previous research has been done regarding this topic, we proceeded to conduct an exploratory research with a mixed approach, according to the type of inference the analytical method was used, due to the fact that the information obtained through the Internal Revenue Service was taken as a basis and a longitudinal study due to the fact that an analysis will be conducted in a several periods corresponding from 2015 - 2020 and a transversal analysis due to the fact that a single fiscal period corresponding to 2020 will be taken. We worked with a population of 7933 taxpayers enrolled in the Tax Regime for Microenterprises, of which the sample for this research corresponds to 4168 that are, the taxpayers who declared for the fiscal year 2020 in the form 125 for income tax. The results indicate that there are significant differences between the general regime and the tax regime for micro-enterprises in relation to the payment of income tax between the aforementioned fiscal periods. Therefore, it is concluded that this new regime helps to simplify the tax obligations of the micro-enterprise sector.
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IMPUESTO A LA RENTA, RÉGIMEN IMPOSITIVO PARA MICROEMPRESAS, MINIMARKET, ZONA 8, RECAUDACIÓN
Citación
APA