Análisis del impacto del impuesto a la renta en las pymes del área textil, ubicado en el centro del distrito metropolitano de Quito en el año 2020.

Abstract

The objective of this research isto analyze the impact of the 2% income tax on SMEs in the textile area of the central zone of the Metropolitan District of Quito in 2020. The data collection technique was used through interviews and direct observation, where 600 SMEs were sampled and 189 surveys were conducted. Among the questions, it was identified the lack of knowledge of the 2% income tax, the lack of knowledge, application, and training by the owners on tax issues and their declaration to the regulatory body, among others. The analysis of the resultsshowed that most of the businesses, at the time of paying the income tax, did not have the necessary income to cover this expense and that they had no economic planning to face the problems caused by the sanitary emergency, making it a very difficult time that limited their expenses. As a result, several businesses had to lay off and reduce personnel, as well as reduce salaries or close down. The study states that this resolution should have been presented in advance to all owners of SMEs, to avoid the problems presented during the pandemic period. Taxpayers should be trained on the income tax for SMEs and the filling of online forms, so that those owners who are not technologically updated can better solve the problems that arise and comply on time with the obligations established by law.