Análisis comparativo de la actualización tributaria del impuesto a la renta en el Ecuador en los sectores: comercializadoras e importadoras en la provincia de Pichincha periodo 2020-2023

Abstract

This academic article analyzed the impact of the tax update of the income tax on the trading and importing sectors of the province of Pichincha during the period 2020-2023. The information was collected using a quantitative and descriptive methodology applied to representative companies in these sectors. The study examined how recent tax reforms have influenced key aspects of business management, including tax performance, operating costs, financial planning, and cash flow management. In addition, it analyzed how these reforms interacted with the economic effects of the COVID-19 pandemic, providing a context of high uncertainty to interpret the findings. The results showed that the regulatory changes have not strengthened the financial performance of most companies and, in many cases, have generated a greater administrative and operational burden. This shows the need to adjust tax policies to improve their effectiveness and alignment with business reality. Specifically, 66.7% of respondents believe that the reforms have not favored the development of their companies, while 33.3% have a neutral or positive perception. In addition, 33.3% reported increases in administrative and operating costs, with predominant impacts ranging from 15% to 30%. Although 70% of respondents indicated that they have not faced difficulties in financial planning, 30% pointed out problems arising from regulatory uncertainty. The pandemic amplified these challenges, with 73.3% of companies reporting reductions in revenue and profits, and 53.3% facing difficulties in complying with their tax obligations. On the other hand, the analysis revealed that 76.7% of companies belong to the trading sector and 23.3% to the importing sector, suggesting that the effects of the tax update vary by sector. Therefore, it is recommended to implement fiscal strategies adapted to the specific needs of the business sectors to mitigate significant impacts and promote their financial and operational stability.