Análisis del RIMPE y su efecto en las obligaciones tributarias de los emprendedores del sector Los Esteros en la Ciudad de Manta.

Abstract

The present research examines the impact on entrepreneurs of the Los Esteros sector that produces the new tax reform named Regime Simplified for Entrepreneurs and Popular Businesses (RIMPE); since being a The new Simplified Regime brings with it some effects on taxpayers and These can be favorable or harmful due to the lack of information on the subject. tax. This Regime came into force on January 1, 2022 with the Resolution No. NAC-DGERCGC21-00000060 within the Organic Law for Development Economic and Fiscal Sustainability after the COVID-19 Pandemic. To measure the impact, quantitative and qualitative techniques were applied, using standardized interrogation procedures with the objective of obtaining the information on the investigated population. It was concluded that the majority of entrepreneurs do not have training and do not recognize official channels through electronic means in the which can be informed about the new tax reforms; which caused a negative impact.