La Ley de Desarrollo Económico y Sostenibilidad Fiscal y los efectos tributarios de los Microempresarios de la Ciudad de Manta en el año 2022.

Abstract

Latin 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.