Efectos de la aplicación del régimen para microempresas - capítulo 2 (del impuesto a la renta) de la ley de simplicidad tributaria para personas naturales al convertirse en microempresas dedicadas a la compra y venta de balanceados para animales en el sector de Tumbaco en el periodo 2020.

Abstract

The present research work focused on the analysis of the effects on the payment of income tax for microenterprises engaged in the purchase and sale of animal feed due to the application of the new provisions established by the Organic Law of Simplification and Progressivity of Taxation. The study involved 13 microenterprises located in the sector of Tumbaco, using analytical, transversal and descriptive types of research, for the interpretation of the surveys conducted, also took into account the contribution of different authors and the review of the current regulations to date, where it was shown that microentrepreneurs know and comply whit their tax obligations mainly in the treatment of the calculation of income tax. The microenterprises benefit from the reduction of formal duties, but they also consider negative aspects such as the payment of income tax even though the results of the fiscal year show losses. Most of the microenterprises have analyzed that the payment of income tax is representative, mainly when their profits are low and by not generating credit notes and withholdings at the source, they could not reduce this expense that must be paid to the IRS, which is why most of the population considered in not satisfied with the compliance of the new tax policies.