Ventajas y desventajas de la ley de simplicidad y progresividad tributaria referente a los impuestos a la renta, impuesto al valor agregado para micro empresas de producción, diseño e impresión gráfica ubicadas en la Av. América sector Centro Norte del Distrito Metropolitano de Quito.

Abstract

The purpose of the research work is to be able to identify the advantages and disadvantages of the application of the Tax Regime for Micro Companies of Production, Design and Graphic Printing. The research was carried out through bibliographic research, field research, both qualitative and quantitative approaches of a descriptive and explanatory type with a sample of 15 micro companies; applying the following regulations such as the Law of Tax Simplicity and Progressivity, Law of the Internal Tax Regime, Regulation of sales vouchers, retention and Complementary Documents. The information collected informed us that within the sector of Micro companies of production, design and Graphic printing, the implementation of the new Tax Regime is considered a disadvantage given that 53% disagree and 47% are in favor.