Análisis del impacto del régimen simplificado en la recaudación tributaria de las microempresas del sector artesanal en la ciudad de Cuenca, periodo 2020-2022

Abstract

This study aims to analyze how the Simplified Regime has impacted the tax collection of microenterprises in the artisanal sector in the city of Cuenca from 2020-2022. The problem in this research occurs in a group of taxpayers who do not understand the significance of taxes, are not informed, or simply assume ignorance in order not to comply with their tax obligations. Micro-entrepreneurs are not excluded from this problem, and only under threat of sanctions or fines do they comply with the tax collection agencies. The methodology is descriptive, with a quantitative approach, for which a population census was applied to 88 artisans from the Municipal Craft Center of Cuenca through a questionnaire of 8 questions. The results show that the Simplified Regime’s impact brings advantages and disadvantages for taxpayers, such as the formalization of businesses, advice, and training. As a difficulty, they state they cannot access financing due to the lack of formal financial statements. It is concluded that during the analyzed period, the tax collection of the artisanal sector of the city of Cuenca presents a growing trend reflected in the relevance of the administrative simplification offered by the simplified regime to facilitate the management and compliance of tax obligations