Efectos de la aplicación del régimen impositivo para microempresas artículo 158 RLRTI.- declaración del impuesto (de declaración mensual a declaración semestral), en establecimientos dedicados a la venta de productos alimenticios de origen agrícola y otros utilizados en la cría de animales para consumo humano (avícola, pecuario y cunícola), ubicadas en el centro de la parroquia Sangolquí año 2020-2021.

Abstract

This paper analyzes the implementation of the Regimen Impositivo para Microempresas, currently the SRI through tax reforms seeks to lighten and facilitate the tax declaration process carried out by its taxpayers. To this end, they have implemented a half-yearly declaration of the IVA, IR e ICE. The objective of this study is to identify the effects generated by the implementation of this regime of microentrepreneurs, to this end, the research question is the following: ¿What are the effects of the application of article 158 RLRTI in the half-yearly declaration of the IVA in establishments dedicated to the sale of food products of agricultural origin and others used in raising animals for human consumption? In this context the effects generated by this regime are a fundamental pillar for this study. The research question is answered through surveys conducted personally, the responses received clearly show that the majority of microentrepreneurs who compulsorily entered this regime have not made any changes in the accounting process, nor has it improved the cash flow of its businesses, also it does not facilitate the fulfillment of your tax obligations. Bearing this in mind, it is recommended to train taxpayers who are directly involved in these reforms so that they are aware of the issue and positively welcome the changes implemented.