Impacto económico de las reformas fiscales para el sector Micro Empresarial en el Ecuador, durante el ejercicio económico 2021 comparativo con el 2022.

Abstract

This work aims to investigate the economic impact of the 2021 tax reform on the microenterprise sector. It focusses on the variations of the financial fluctuations of key variables, including income tax collection, sales tax, total income, income tax incurred, and the Consumer Price Index (CPI), during the period of implementation. The analysis delves into the tax behavior of the microenterprise regime across the years 2019 and 2020. It examines the Organic Law of Simplification and Tax Progressivity (2019) as a crucial precursor that established the Microenterprise regime. This initial assessment aims to identify key regulatory changes before transitioning to the subsequent 2021 Organic Law for Economic Development and Fiscal Sustainability. This law abolished the Microenterprise regime and created the RISE and RIMPE regimes. These regulatory shifts impacted the microenterprise sector, leading to a substantial deviation in economic performance. This deviation can be attributed to the implementation of two drastic tax reforms that significantly altered the calculation and assessment of income tax liabilities.