Propuesta metodológica para el aprovechamiento de beneficios tributarios en microempresas de la ciudad de Latacunga.

Abstract

The objective of this work is to design a methodological guide for the use of tax benefits in microenterprises in the city of Latacunga. The methodology used was based on the qualitative – quantitative approach, descriptive scope, population of 850 microenterprises and a sample of 64; To obtain data, surveys were proposed for the indicated sample and interviews with five tax experts. As a result, it was obtained that microentrepreneurs have a deficient knowledge regarding the existing tax benefits, they are not taken advantage of them, they need to have more and better of these tax benefits and that they definitely require some type of guide to inform them. Based on this, the proposal, structured as a methodological guide, describes the tax benefits that micro-entrepreneurs, popular businesses and entrepreneurs currently have, providing examples and data on how the payment of Income Tax is reduced with the adoption of the benefits for micro-enterprises or the RIMPE business; finally, a communication model is outlined to be disseminated in local microenterprises. Among the main conclusions, the contribution of this type of investigative work to the Latacunga business community stands out, translating tax complexity into simple but concrete information.