Análisis de los cambios de las normas tributarias para el Régimen Rimpe en el año 2023 dentro del sector bananero y sus proveedores.

Abstract

This paper presents an analysis of the changes or reforms in the tax regulations that have been established for the Tax Regime for Microenterprises (RIMPE) since its creation until 2023, specifically in the banana sector and its suppliers. In this context, the main objective of the research is to evaluate the regulatory scope that the RIMPE regime has had as well as the impact on the economy and operation of banana microenterprises and their business partners. A review of the current legislation was carried out, comparing it with the previous decrees established by the competent authority to identify the most significant variations. Interviews and surveys were conducted with business owners in the banana sector and their respective suppliers to obtain a practical perspective of the fiscal and operational repercussions. The results reveal that the modifications in the RIMPE have had both positive and negative effects, taking into consideration the size of the company and its financial structure. Among the positive aspects, the simplification of certain tax processes and the implementation of tax incentives that promote business growth stand out. However, challenges were also identified, such as increased administrative burdens and conflicts in adapting to these new tax conditions. This analysis provides a solid basis of results and recommendations aimed at improving the effectiveness of tax creation, establishing a balance between the tax regime, sustainable development of the banana sector and economic growth of the different business levels.