Análisis de los beneficios tributarios aplicables para el impuesto a la renta de las Mipymes comercializadoras de repuestos automotrices de la ciudad de Guayaquil durante el año 2023.

Abstract

The objective of this paper is to analyze the tax benefits applied to the income tax of commercial MSMEs in the city of Guayaquil during the year 2023. The problem detected was that many of these companies were unaware of the available incentives, or at least it was believed that they had difficulties accessing them, which in some way was limiting their use and as such, was affecting their tax burden. Therefore, qualitative research was applied based on a survey of opinions through an interview with tax experts and MSME entrepreneurs in the sector. The results showed that most of the managers interviewed delegated tax management to external accountants and were therefore unaware of the tax benefits available. But this was also partly due to a lack of commitment and interest on the part of these administrators, because although there were official communication channels and documents available, they did not have access to them. For this reason, it was concluded that although tax benefits can help reduce the tax burden, their effectiveness depends on the accessibility of information and tax planning of the companies.