Estudio comparativo de cálculo de impuesto a la renta retenido a colaboradores de la empresa comercializadora de zapatos de retail de Ecuador en el periodo 2023, con las normativas expedidas desde el 31 de diciembre del 2019 hasta el 31 de diciembre de 2023.

Abstract

This study was carried out in order to analyze the impact that tax reforms had on the calculation of income tax withheld from employees of a footwear marketing company in Ecuador in 2023. We started with the contextualization of the laws in force from December 31, 2019 to December 31, 2023, in order to identify how the tax burden of employees was affected. The Organic Law on Tax Simplification and Progressiveness of 2019, the Organic Decree Law for the Strengthening of the Family Economy in force in 2022, and the Organic Law on Economic Development and Fiscal Sustainability in force as of 2023 were analyzed; These three laws show the different ways in which employers must take into account the calculation of income tax to be withheld from their employees, taking into account the family responsibilities that they have, and which allows them to reduce the amount to be withheld. Using a mixed methodology and a type of documentary analysis, the population was taken from the 300 employees who were in a dependent relationship during the year studied, and as a sample, 3 employees who met the exclusion criteria presented in the methodological chapter. Using the database provided by the company, the income tax was calculated based on the three different laws analyzed. This led to the elaboration of conclusions and their respective recommendations.