El Régimen RIMPE y su incidencia en la recaudación tributaria del impuesto a la renta en personas naturales no obligadas a llevar contabilidad del sector turístico de Guayaquil, periodo 2020 -2023.

Abstract

Tax collection is of great importance, since it helps finance state resources to meet the needs of citizens. The research analyzes the impact of the RIMPE Regime on the collection of the corresponding income tax from natural persons not required to keep accounting for the tourism sector of the city of Guayaquil, during the periods 2020 – 2023. The new regime is subdivided into two; RIMPE Popular Business Regime and RIMPE Entrepreneur Regime, emerged in 2021 and began as of January 1, 2022, replacing the Simplified Tax Regime (RISE) and the Microenterprise Tax Regime (RIM), so a large part of the taxpayers They were involved in this great change. THE purpose of the RIMPE Regime is to increase tax collection, through income for the State and face the economic crisis left by the Covid-19 pandemic, which affected many economic sectors worldwide, due to biosafety measures. that many countries established to avoid contagion and the paralysis of mobilization, causing significant decreases in the income of each taxpayer, causing the closure of several establishments. One of the most affected sectors was the tourism sector, however, within the results of the information it can be shown that despite the impact left by the pandemic, tax collection was increasing, a Pearson correlation analysis of the variables was carried out. investigated and a comparison of the RIMPE Regime and the other Regimes during the period investigated.