Impacto del cambio del régimen general al régimen impositivo de microempresas y su incidencia en la recaudación fiscal del período 2020-2021

Abstract

In the year 2020 in Ecuador a new regime was created, the tax regime for micro-enterprises, a mandatory regime, applicable to income and value added taxes with the aim of complying with tax simplicity, the main objective is the regime was to comply with tax simplicity in other words, to reduce tax obligations and the forms that the SRI has for the fulfillment of tax returns, however, during the investigation period it was found that taxpayers had a high lack of knowledge about this regime, its method of calculation and presentation of tax obligations. The analysis focuses on the collection levels of the years 2020-2021 that was carried out in Ecuador, data such as the income tax collected at a general level and the tax on micro-enterprises represent an essential input for the investigation, Additionally, tools provided by the SRI were used to obtain more accurate data, such as the Tax Collection Statistics and the SAIKU platform, a multidimensional statistics system. Then, the results determined that the levels of tax collection that found the greatest increase in the year 2021 compared to the previous period are for monthly withholdings in USD $638 709 440,00, inheritances USD $15 324 453,00 and the new regime of microenterprises USD $9 794 483,00, despite the fact that these values increased, they are not compared to the total collection for income tax declarations of the previous year, it has decreased by 34.60%, these results are better established in this article .