Efecto tributario en la aplicación del régimen RIMPR-emprendedor vs. Régimen general en el sector industrial del norte del Distrito Metropolitano de Quito en el período 2022.

Abstract

The present study focuses on understanding the tax effect in the application between the RIMPE Entrepreneurial Regime and the General Regime in the industrial sector of the northern Metropolitan District of Quito during the year 2022. Therefore, the main issue is to understand its effect and differences in terms of tax collection and applicable regulations for the industrial sector. The methodology applied for its development was mixed, non-experimental, in which the population comprised the companies in the Metropolitan District of Quito, covering 33 rural parishes and 32 urban parishes. Based on this, a documentary analysis and surveys were conducted to obtain relevant information for the study. By applying the survey to managers and accountants of the selected industrial companies, quantitative and qualitative data were analyzed, allowing us to compare both regimes and determine positive and negative aspects. This ultimately led to the conclusion that through the simplification and digitalization of processes, timely and effective compliance with tax obligations can be achieved. It was identified that both regimes have achieved their objective of supporting entrepreneurs, with the data collection highlighting their advantages in economic growth and support for taxpayers. Additionally, from the perspective of equity and proportionality of the current tax system, the State encourages the development and growth of companies in this sector. The main deduction is that the application of the RIMPE Regime seeks to promote and formalize business entrepreneurship.