Evaluación del impacto de la reforma tributaria en los negocios populares de Guayaquil, Primer Semestre 2022
Fecha
2022
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
El presente estudio se enfocó en analizar la reforma tributaria post Covid-19 en la cual se
plantea cambios en el impuesto a la renta, así también la implementación del Régimen
Simplificado para emprendedores y para negocios populares (RIMPE). Para esta
investigación las unidades de análisis la constituyen los negocios populares del sector
Pascuales de la ciudad de Guayaquil. La investigación tuvo un enfoque cuali-cuantitativo,
es decir, se profundiza en la nueva normativa fiscal a través de información obtenida de
diferentes fuentes bibliográficas; a su vez es analítica descriptiva ya que se recurren datos
estadísticos del sector objeto de estudio obtenidos por el Servicios de Rentas internas; y se
realiza una encuesta a una muestra representativas de emprendedores del sector. Luego del
análisis mixto se evidenció que la recaudación de impuestos es una carga impositiva de
cumplimiento para el universo de esta tesis.
This study focused on analyzing the post-Covid-19 tax reform in which changes in income tax are proposed, as well as the implementation of the Simplified Regime for entrepreneurs and popular businesses (RIMPE). For this research, the units of analysis are the popular businesses of the Pascuales sector of the city of Guayaquil. The research had a qualitativequantitative approach, that is, the new tax regulations are deepened through information obtained from different bibliographic sources; at the same time, it is descriptive analytics since statistical data of the sector object of study obtained by the Internal Revenue Services are used; and a survey is carried out on a representative sample of entrepreneurs in the sector. After the mixed analysis it was shown that the collection of taxes is a tax burden of compliance for the universe of this thesis.
This study focused on analyzing the post-Covid-19 tax reform in which changes in income tax are proposed, as well as the implementation of the Simplified Regime for entrepreneurs and popular businesses (RIMPE). For this research, the units of analysis are the popular businesses of the Pascuales sector of the city of Guayaquil. The research had a qualitativequantitative approach, that is, the new tax regulations are deepened through information obtained from different bibliographic sources; at the same time, it is descriptive analytics since statistical data of the sector object of study obtained by the Internal Revenue Services are used; and a survey is carried out on a representative sample of entrepreneurs in the sector. After the mixed analysis it was shown that the collection of taxes is a tax burden of compliance for the universe of this thesis.
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Palabras clave
NEGOCIOS POPULARES, EMPRENDEDORES, RECAUDACION DEINPUESTO, REFORMAS TRIBUTARIAS