Sede Macas - Contabilidad y Auditoría
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Examinando Sede Macas - Contabilidad y Auditoría por Autor "Abarca Otavalo, Laura Maria"
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- ÍtemAcceso AbiertoAnálisis comparativo de los regímenes tributarios en el ecuador vigentes al año 2022(Universidad Católica de Cuenca., 2022) Abarca Otavalo, Laura Maria; Pesantez Rodriguez, Judith Cristina; 1400795074The present end-of-grade research work consists of carrying out a "Comparative Analysis of the Tax Regimes in Ecuador in force by the year 2022". In this development, descriptions of the tax issues and the changes that have been generated to the current date are addressed, to later make a comparison. The material presented will serve as support for students, taxpayers, and citizens in general who require information to enrich their knowledge and thereby promote the tax culture in the city. The methodology applied in the investigation was the bibliographic review, which consists of the search for criteria, conceptualizations or data that helped to understand specific terms relevant to the work, the information was extracted from documentary sources, such as books, and magazines, newspapers, articles, among others. Once the information was analyzed, the respective comparative tables were drawn up between the excluded Regimes (Simplified Tax Regime and Tax Regime for Micro-enterprises) and those created in 2022 (General Regime and Simplified Regime for Entrepreneurs and Popular Businesses). We can conclude that the sudden reforms have generated displeasure among taxpayers and professionals since they positively affected some and negatively others; as a consequence of this, the breach of tax obligations has been clear, causing a low collection of taxes. Keywords: Tax system, general regime, RIMPE, income tax, Value Added Tax