El RIMPE Emprendedores y su influencia financiera en las Pymes, en la ciudad de Guayaquil año 2022.

Abstract

The present work has the objective of analyzing the RIMPE Entrepreneurs regime and the financial influence in the PYMES companies of the city of Guayaquil year 2022, for such analysis the information of the Superintendence of Companies, Securities and Insurance presented for the fiscal year 2021 has been taken into account, also the referential cadastre of the RIMPE Entrepreneurs regime was reviewed from the web portal of the Internal Revenue Service, obtaining a sample of 56 companies for the analysis. The research design was experimental because the variables were manipulated to carry out hypothetical exercises in the application of the RIMPE Entrepreneurs regime, it will be quantitative in scope, because it will allow having information of the income and tax caused of the SMEs companies under the General regime, to know the difference in the payment of Income Tax applying the new RIMPE Entrepreneurs regime within the same period and the causes that generate the investigated phenomenon. To know the financial incidence of the taxpayers in relation to the total income and the taxes paid of equal, lower, or higher value of the immediately preceding year. Hypothetical examples were used that may arise in the income tax return for SME taxpayers. Finally, it is concluded that there are 35 companies in disadvantage and 21 companies in advantage applying the new regime due to the use of the costs and expenses necessary for the line of business, on the other hand, the favored taxpayers are those that obtain a margin higher than 8% in the profit of the fiscal year.