Análisis de los efectos económicos generados por las reformas tributarias en las empresas de repuestos y accesorios (RIMPE) en el norte de Quito

Abstract

This study addresses the economic effects of tax changes on spare parts and accessories companies that belong to the Simplified Tax Regime for Entrepreneurs and Popular Businesses (RIMPE) in the northern area of Quito. To meet the objective, a mixed methodology was applied, that is, quantitative and qualitative approaches, for which a survey was applied to 44 companies and the analysis of tax documents. Subsequently, the data processed and represented in various ways indicate that the reforms have created a fairly wide range of impacts in the sector. Some of them have reported certain benefits, such as support in the tax framework, but a considerable number of report adverse effects such as negative profitability and other increases in administrative burdens. These situations have led to resorting to the deployment of strategies such as cutting advertising expenses by around 20%, other measures aimed at ensuring competitiveness by reducing or maintaining prices. It should be noted that these reforms have created jobs on a medium scale, as demonstrated by the results, since 40.91% of companies have hired, and this considerably limits the positive impact on the economy. In addition, this reveals the absence of appropriate public support, since greater action is needed that includes not only training programs, but also technical assistance that would facilitate the reduction of adaptation barriers. In this sense, it was concluded that tax changes have produced a range of effects on companies in this sector. Therefore, it is essential to define assistance policies that allow for a change towards equity in an effective way and that at the same time generate employment and development of sustainable business activity.