Impacto de la normativa tributaria a partir de la emergencia sanitaria COVID-19 en el pago de impuestos de Microempresas Ecuatorianas.

Abstract

Every tax administration must be efficient and effective when collecting taxes. Likewise, they must make appropriate decisions regarding the creation and issuance of tax laws, regulations, or reforms, taking into account the needs of taxpayers in order to meet the taxes generated by the economic activity in which they are engaged. For the preparation of this scientific essay, the methodology applied was bibliographic research. That is, research results were compiled to present an analysis of the general premises, such as tax laws and reforms, to reach the most specific aspects, thus helping to validate the stated objective of determining the impact that tax regulations have on the microenterprise sector due to the Covid-19 health emergency. The main findings of this research were the following: paying 2% income tax on income generated by taxpayers without taking into account costs and expenses; also, the lack of liquidity faced by companies due to the pandemic, as many of them closed their businesses temporarily or permanently; and finally, the fact that the General Assembly, when issuing this new tax reform, did not take into account the principle of progressivity, as established in Article 300 of the Constitution.