Análisis de las reformas tributarias aplicables al sector artesanal de textiles del Distrito Metropolitano de Quito y su efecto en el pago del impuesto a la renta en el periodo 2022-2023

Abstract

The present study was carried out with the purpose of analyzing the main tax reforms that have been applied in the artisanal sector and their effect on the payment of Income Tax in the city of Quito, during the period 2022 and 2023, comparing older reforms. with those currently in force. The problem of the research lies in knowing how the tax reforms have affected the tax compliance of artisans dedicated to the textile branch and especially in the determination of the amount to be paid for Income Tax and its impact on liquidity. and profitability of these businesses. For the research, a data collection technique was used in which surveys were applied with questions aimed at knowing the tax status of artisans located in the Metropolitan District of Quito. The results reveal that one of the big problems is the lack of knowledge or lack of understanding of the different tax regimes to which they have had to belong, which have caused changes not only in the way of declaring but in the values to be met. The majority of artisans, far from applying the benefits to which they could access, require greater simplicity in the processes and equity according to the contributory capacity, that the channels of information and attention to this sector of the economy be improved.