Impacto del régimen RIMPE en el impuesto a la renta en las sociedades por acciones simplificadas (SAS) en la ciudad de Cuenca en el año 2019-2022

Abstract

In this article, the influence of the Tax Regime for Microenterprises and the implementation of Simplified Joint Stock Companies on Income Tax in Cuenca, Ecuador, are analyzed. Through rigorous document analysis, which includes government reports, relevant data is collected, and statistical techniques are applied for its evaluation. Among these, descriptive and correlational studies determine the relationship between the Tax Regime for Microenterprises and Simplified Joint Stock Companies in income tax. The study, based on a literature review on the informal economy, allows to understand the dynamics and challenges faced by Simplified Joint Stock Companies within the framework of the Tax Regime for Microenterprises in the Ecuadorian context. The findings emphasize the relevance of these regimes in commercial formalization and how their effective implementation could benefit entrepreneurs and authorities in tax collection. This study offers a first approach and lays the foundation for in-depth research in this area, contributing to the understanding of the relationship between fiscal regulation and the informal economy. Likewise, it conclusively demonstrates that the implementation of the Tax Regime for Microenterprises and the creation of Simplified Joint Stock Companies have had a positive impact on income tax collection in the city of Cuenca, Ecuador.