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dc.contributor.authorSaltos Giler, Noelia Alejandra-
dc.date.accessioned2024-05-02T17:14:24Z-
dc.date.available2024-05-02T17:14:24Z-
dc.date.issued2023-
dc.identifier.citationSaltos Giler, N. A. (2023).La Ley de Desarrollo Económico y Sostenibilidad Fiscal y los efectos tributarios de los Microempresarios de la Ciudad de Manta en el año 2022. (Tesis de Pregrado). Universidad Laica Eloy Alfaro de Manabí, Manta, Ecuador.es
dc.identifier.urihttps://repositorio.uleam.edu.ec/handle/123456789/5004-
dc.descriptionLos países de América Latina tienen una estructura de componentes tributarios ineficiente que se traduce en bajas tasas de recaudación, retrocesos tributarios y altas tasas de evasión fiscal. En Ecuador, con el desarrollo de la administración tributaria, las normas del Servicio de Rentas Internas han mejorado la eficiencia en la recaudación de impuestos. El Estado de Ecuador crea estructuras para el desarrollo económico y la sostenibilidad financiera para sustentar el desempeño económico mediante la sensibilización sobre el cumplimiento tributario de las pequeñas empresas y las PYMES, uno de los sectores más importantes.es
dc.description.abstractLatin American countries have an inefficient structure of tax components that translates into low collection rates, tax setbacks, and high rates of tax evasion. In Ecuador, with the development of the tax administration, the rules of the Internal Revenue Service have improved the efficiency in tax collection. The State of Ecuador creates structures for economic development and financial sustainability to sustain economic performance by raising awareness about tax compliance of small businesses and SMEs, one of the most important sectors. In 2021 there was a huge fiscal deficit, the commercial sector was partially paralyzed, the public debt partially increased, the economy became unstable, especially among micro-enterprises, and the economy of the inhabitants of the city of Manta was affected, a great impact on its decline. According to INEC data, the unemployment rate was 3.7 in 2018 and will rise to 5.7 by February 2021, causing problems such as poverty, especially in sectors where entrepreneurship and microenterprises are the largest sources of income. The present investigation was born due to the applicability of the Economic Development and Fiscal Sustainability Law and the tax effects that it had on the Microentrepreneurs of the City of Manta in 2022. The type of research pplied was field due to the need to observe and analyze the effects that said law had on microentrepreneurs for which it is used as a methodological design, using analytical and descriptive methods, among the investigative tools the surveys were used. Which were carried out with a population of 25,312 microenterprises in the City of Manta, taking 378 microentrepreneurs as a sample.es
dc.language.isoeses
dc.relation.ispartofseriesULEAM-CT.AUD;0131-
dc.subjectDESARROLLOes
dc.subjectECONÓMICOes
dc.subjectSOSTENIBILIDADes
dc.subjectFISCALes
dc.subjectTRIBUTARIOes
dc.subjectMICROEMPRESARIOSes
dc.titleLa Ley de Desarrollo Económico y Sostenibilidad Fiscal y los efectos tributarios de los Microempresarios de la Ciudad de Manta en el año 2022.es
dc.typeThesises
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