Efectos en la aplicación de la ley orgánica para el desarrollo económico y sostenibilidad fiscal en el pago del impuesto a la renta de personas naturales bajo relación de dependencia en la ciudad de Quito

Abstract

The payment of income taxes of individuals in dependency rela onship was governed under the Tax Simplicity Law with the respec ve regula ons where they presented their personal expenses deduc on which helped to alleviate the payment; the outbreak of COVID-19 forced Ecuador to enact a law to strengthen the country´s resources, it is for this reason that through Decree No.304 The Organic Law for Economic Development and Fiscal Sustainability (LODE) was present, wich puts an end to the deduc ons of personal expenses for the payment of income tax and provides a new model of reduc on for personal expenses us. The purpose of this paper is to determine the most relevant elements of the law, to analyze the fiscal and tax effects of the law´s applica on, and by means of an analysis to determine a comparison of two regimes. The analysis´s period is 2021-2022, and uses a quan ta ve and quali ve approach, the informa on´s collec on will be obtained from scien fic ar cles that treats on the subject and sta s cal informa on based on collec on by years in the SRI, to examine the effects of income and expenses of the Ecuadorian´s popula on, we use data from the Nacional Survey of Income and Expenses of Urban and Rural Households, wich was obtained from INEC. The results determined that it has impact on the taxpayers, affec ng liquidity and with a tendency to tax evasion.