Reforma tributaria 2018: efectos de la exoneración del pago del impuesto a la renta para nuevas microempresas del distrito metropolitano de Quito.

Abstract

The purpose of the study is to determine the effects of the tax reform on the exemption of income tax for new microenterprises located in the Metropolitan District of Quito (D.M.Q) this year. For this purpose, an approach was made with the micro companies that have workers in a range of 1-15. For the development of the study an introduction of the tax reforms in Ecuador was made. Subsequently, an analysis of the information obtained from micro-enterprises was carried out through surveys. This helped to know the effects that the tax reform caused for both microenterprises and their partners or shareholders.