Análisis del impacto de las políticas tributarias en el sector turístico en los años 2022 y 2023, en el cantón Rumiñahui

Abstract

Within the Rumiñahui canton, tourism is a fundamental pillar of the local economy. However, the tax policies implemented in 2022 and 2023 have generated significant challenges for the sustainability and competitiveness of the sector. This study analyzes how these regulations have affected the operation of tourism businesses, with an emphasis on the impact of increased tax rates and changes in tax regulations. These have raised operating costs, limiting the ability of small businesses to invest in technology and infrastructure measures, which affects the quality of services and reduces visitor satisfaction. As a result, the canton has lost competitiveness compared to other destinations. To assess these effects, the research applies a mixed methodology, combining quantitative and qualitative approaches. Surveys and interviews have been conducted with entrepreneurs, authorities and tourists to understand the economic and operational impact of tax policies. Although the objective of these measures is to increase state revenue, their application has reduced the profitability of tourism businesses, limiting their ability to generate employment, innovate and diversify their services. In addition, the relationship between tourism supply and demand is analyzed from a sustainability perspective, considering the challenges it faces. This study seeks to provide valuable information to both entrepreneurs and local authorities to understand the effects of tax policies on tourism. Based on these findings, it is intended to promote regulatory adjustments that favor a balanced growth of the sector, prioritizing economic development and environmental sustainability. Rumiñahui has great tourism potential, but its competitive development depends on a fiscal framework that guarantees state revenue and encourages innovation. The implementation of inclusive and efficient policies would strengthen the sector and contribute to the long-term economic growth of the canton.