Efecto de las Reformas Tributarias en las deducciones del Impuesto a la Renta del Régimen General entre los periodos 2022-2024 en la provincia de Pichincha

Abstract

This research analyzes the impact of tax reforms implemented in Ecuador on income tax deductions under the General Regime during the period 2022-2024, specifically in the province of Pichincha. The study focuses on the regulatory changes implemented by the Internal Revenue Service (SRI) and their impact on businesses, especially in the post-COVID-19 pandemic context. Following the health crisis, many companies faced economic difficulties that affected their ability to meet their tax obligations. In this context, the government introduced incentives aimed at promoting economic recovery, such as benefits for job creation for young people and women, as well as mechanisms that allow for optimizing the tax burden through additional deductions. The research examines how these reforms have affected companies' tax planning and their ability to adapt to current regulations, with the aim of determining whether the incentives actually contribute to reducing the tax liability without affecting compliance with tax obligations.