Análisis entre el régimen general y RIMPE emprendedor en el Distrito Metropolitano de Quito

Abstract

The general objective of this research is to analyze the General Regime and the RIMPE Entrepreneurial Regime, evaluating their impact on the formalization, sustainability and competitiveness of entrepreneurs in the Metropolitan District of Quito. The research seeks to understand how the different tax regimes influence tax management, for which a quantitative design was used, as well as the application of surveys to taxpayers of the General and RIMPE Entrepreneurial regimes, allowing the collection of data on the impact of these regimes on local businesses, the type of research is descriptive and comparative, because observational data were collected through questionnaires and the benefits and disadvantages of each tax regime were compared, likewise, the sample consisted of 30 businesses, 15 from each tax regime, selected through a nonprobabilistic convenience sampling. The results show that 43% of the businesses are registered in the General Regime, 30% in RIMPE Popular Business and 27% in RIMPE Entrepreneur. Regarding the frequency of tax returns, 47% file monthly returns and 13% do not file taxes. Most businesses use electronic invoices 73%, but physical invoices still persist 20%. Some 54% have partial knowledge of tax penalties, suggesting the need to improve tax training. In conclusion, the results reveal that, despite the progress made, there are still significant barriers to the formalization and growth of businesses, so it is necessary to simplify the tax system and strengthen training and support for entrepreneurs.