TAX REGIME FOR MICROENTERPRISES: PERSPECTIVES AND REALITIES

Abstract

The study of the Tax regime for micro-enterprises is based on the modification of the form of taxation to which taxpayers were subjected with the creation of the Organic Law of Tax Simplification and Progressivity, from here the objective of knowing the different perspectives that we have of it, as well as its particularities, the economic reality that this regime means and the extent to which this influences compliance with the principles on which the Ecuadorian tax policy is governed. The methodology that was used to know the particularities of the regime, as well as its perspectives and realities, range from the analysis and review of the literature, compilation of information in the database of the web portal of the Internal Revenue Service and application of surveys to a sample. selected from taxpayers belonging to the regime. The results obtained are mostly disagreements with a regime that imposes the payment of a 2% tax on the value of the income received in a year, without considering the costs and expenses incurred; disagreements with a regime that requires paying income tax even despite not having received any income. Perhaps, the dissatisfied perspective of those subject to the regime would be justified, if the tax were favorable for tax collection statistics, but the reality is that said collection suffered a decrease. In addition to its little conformity with the principles of progressivity, equity and non-retroactivity that govern the country's tax policy.

Keywords: Regime, Micro-enterprises, tax policy.