Impacto financiero en las microempresas del sector tecnológico de la ciudad de Quito bajo la aplicación de reformas tributarias en el año 2020-2021

Abstract

The present research analyzes the financial impact that the tax reforms implemented in Ecuador during 2020 and 2021 have had on microenterprises in the technology sector in the city of Quito. These reforms, which included a 2% tax on gross income, significantly affected the liquidity and profitability of microenterprises, limiting their capacity for investment and expansion. The study combines a mixed-method approach, including a quantitative analysis of a sample of microenterprises and qualitative interviews with sector entrepreneurs. The results show that the new tax regime has imposed a disproportionate fiscal burden on technology microenterprises, which face high operational costs and require constant investments in innovation. The imposition of a tax on gross income, without the possibility of deducting costs, has resulted in reduced competitiveness and greater financial pressure in a post-pandemic environment. Finally, the study concludes that, to improve the sustainability of technology microenterprises in Quito, the Ecuadorian government must implement adjustments to the tax policy that allow for a more equitable and flexible treatment for this strategic sector, thus promoting long-term innovation and technological development.