Análisis del impacto que ha generado el impuesto del 2% sobre los ingresos brutos a las PYMES durante la Pandemia.
Fecha
2021-10
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil, Facultad de Jurisprudencia Ciencias Sociales y Polìticas
Resumen
El presente trabajo de investigación desarrolla un análisis profundo acerca del
nuevo Régimen Impositivo para Microempresas, el cual tiene como base principal
la simplificación de procesos tributarios y la progresividad relacionada con el
crecimiento económico de las mismas. Esta investigación determinará si
actualmente este Régimen está cumpliendo dichos objetivos, ya que debido a
diversos factores presentes en la actualidad varias microempresas se sienten
afectadas. Entre los temas que aborda esta norma se encuentra el impuesto a la
renta del 2% sobre las ventas brutas, el impuesto al valor agregado, el impuesto a
consumos especiales y la elaboración de retenciones a la fuente. Para poder
determinar cuál es el grado de aceptación y conocimiento que tienen los
microempresarios con relación al impuesto a la renta se elaborará una serie de
preguntas que evaluarán la efectividad de la norma y el cumplimento de sus
principales principios.
This research work develops an in-depth analysis about the new Tax Regime for Microenterprises, which has as its main basis the simplification of tax processes and the progressivity related to their economic growth. This investigation will determine whether this Regime is currently meeting these objectives, since due to various factors currently present, several micro-enterprises feel affected. Among the issues addressed by this regulation are the income tax of 2% on gross sales, the value added tax, the tax on special consumption and the preparation of withholdings to the source. In order to determine what is the degree of acceptance and knowledge that microentrepreneurs have in relation to income tax, a series of questions will be elaborated that will evaluate the effectiveness of the regulation and compliance with its main principles.
This research work develops an in-depth analysis about the new Tax Regime for Microenterprises, which has as its main basis the simplification of tax processes and the progressivity related to their economic growth. This investigation will determine whether this Regime is currently meeting these objectives, since due to various factors currently present, several micro-enterprises feel affected. Among the issues addressed by this regulation are the income tax of 2% on gross sales, the value added tax, the tax on special consumption and the preparation of withholdings to the source. In order to determine what is the degree of acceptance and knowledge that microentrepreneurs have in relation to income tax, a series of questions will be elaborated that will evaluate the effectiveness of the regulation and compliance with its main principles.
Descripción
Palabras clave
IMPUESTO, MICROEMPRESA, ESTADO, BASE IMPONIBLE, RÉGIMEN.