Análisis del efecto tributario del impuesto a la renta aplicado a las microempresas dedicadas a la venta de productos de limpieza del sector Norte de Quito durante el año 2020.

Abstract

The article 97.22 established by Law of Simplification and Tax Progressivity, concerning the Tax Regime for Microenterprises, mention the payment of income tax by taxpayers with the rate of 2% on gross income from their economic activity of the fiscal year with application for the year 2020, in all those microenterprises that are in the official cadaster present in the Internal Revenue Service (SRI), in order to simplify tax obligations, streamline tax processes and include and support the microenterprise sector. The objective of this investigation is to analyze the tax effect of income tax applied to microenterprises engaged in the sale of cleaning products located in the northern sector of Quito during the year 2020, with the purpose of verifying if the regulations comply with the principles for which it was established and determine the economic reality of taxpayers during this period, for this reason, the study was carried out based on the related tax regulations and according to similar investigations that supported us for the analysis of this sector. The results present in this work determine if microenterprises had an impact on the fulfillment of their tax obligations for and with the state, due COVID -19 pandemic in the year 2020 0r if it was a consequence of the prompt implementation and adaptation to the regulations in force in that period in addition to detecting the strategy implemented in its tax planning to continue with its correct functioning and positive tax contribution.