Régimen impositivo para microempresas sector consultoría en la ciudad de Guayaquil ¿nuevo problema o solución?.

Abstract

In the present document it was sought to respond whether the Tax Regime for Microenterprises of the Organic Law of Tax Simplification and Progressivity, implemented by the government of Ecuador since 2020, represents an effective solution or not to the problem of tax collection, which is was been affected by economic crisis and the COVID19 pandemic. It is chosen to analyze the problem within the consulting sector of the city of Guayaquil through a mixed methodology with an exploratory, descriptive, and correlational approach. Interviews with representatives of consulting companies are used as research tools, as well as the analysis of trends in the taxes collected from the years 2017 to 2021 presented by the Internal Revenue Service (SRI), and numerical simulations that will allow comparing the new regime implemented for micro-companies with the previous Income Tax regime to determine the convenience or the harm to consulting microcompanies. It was found that consulting microenterprises had few benefits associated to Tax Regime and the proportion of affected consulting microenterprises in Guayaquil by higher taxes was between 84% y 92%, furthermore it was verified that the amount collected by this regime did not represent what was stipulated or expected by government.