Evaluación del impacto tributario de las deducciones adicionales a personas naturales y sociedades del sector moda bajo el régimen general en Quito centro, entre los años 2021 y 2024

Abstract

The study analyzes the tax impact of additional deductions applicable under the General Regime on micro and small companies in the fashion sector located in the center of Quito, during the period 2021-2024. Through a qualitative approach and the use of structured surveys, knowledge levels, accounting practices and administrative barriers faced by taxpayers in applying these tax benefits were identified. The results show a low use of deductions, due to lack of training, regulatory complexity, limited digitization, and insufficient institutional dissemination by the SRI. It is concluded that the implementation of strategies for regulatory simplification, continuous training and accessible technological tools is essential to improve fiscal planning and financial sustainability in this strategic economic sector.