Impacto económico a los restaurantes del norte de la ciudad de Quito por el pago del 2% del impuesto a la renta por inclusión en el régimen impositivo de microempresas durante el periodo 2019-2020.

Abstract

The purpose of this academic article is to analyze the new Microenterprise Regime established in the Organic Law of Tax Simplification and Progressivity aimed at taxpayers who provide gastronomy services, specifically to restaurants, bars and cafes in the north of the city of Quito, in comparison with the General Regime, identifying the causes and effects produced, the results of which can be systematized into relevant information, which demonstrates the impact caused on the payment of Income Tax, ICE and Value Added Tax to the Tax Administration. In the same way, it will be verified whether the objective of the tax control authorities, of simplifying and facilitating the formalization of ventures, has been met, given that there are two critical points that do not help in that purpose and that have become an inconvenience for the country's entrepreneurs: a 2% tax on their income, and an official registry that is not well determined by the Internal Revenue Service, since this body should be not only a collecting entity, but an institution that promotes adequate payment of taxes by taxpayers. The research method used is descriptive, since consultations will be made to bibliographic documents and also to research related to the topic carried out by other authors.