Propuesta metodológica para la determinación del impuesto a renta en microempresas en la provincia del Azuay conforme al proyecto de Ley Orgánica para el Desarrollo Económico y Sostenibilidad Fiscal.

Abstract

The present investigation has the objective of developing a methodological proposal for the correct determination of the income tax of micro-enterprises in the province of Azuay in accordance with the organic law project for economic development and fiscal sustainability after the Covid-19 pandemic. To resolve the study problem, bibliographical sources that make up the theoretical foundation of the thesis were consulted. The research design was non-experimental. The mixed approach was used, supported by the use of qualitative and quantitative instruments such as the survey and the interview to collect primary data. The population consisted of 336 microenterprises obtained by the probabilistic method for finite populations. When analyzing the data, it was possible to determine that there is uncertainty and ignorance about the new tax law, especially regarding the methodology of the calculations and the amounts related to the expenses that can be deducted from the tax caused. Therefore, a methodology proposal was made that covers four cases on the calculation of income tax, RIMPE regime, and general. Hypothetical examples that may arise in the tax return of micro-enterprises were used. Finally, it is concluded that the most favored taxpayers are those who obtain income up to 20,000.00 USD, who have fixed amounts of 60.00 USD, while the general regime taxpayer is limited in deductions for expenses to seven basic baskets.