Incidencias en el pago de los contribuyentes bajo relación de dependencia debido a las reformas tributarias en el periodo 2021-2023

Abstract

Current governments implement modifications in fiscal policies to promote national development. In recent years, significant changes have been made to tax collection laws in Ecuador, particularly concerning the Income Tax for dependent employees. The methodology employed in this research is longitudinal with a mixed-method approach, analyzing tax reforms from 2021 and 2023 in relation to reductions in income tax liabilities. The technique and instrument used were surveys, applying a questionnaire that included both open-ended and structured questions to dependent employees in the public and private sectors. The samples for the surveys were randomly selected, revealing that 85% of respondents indicated they file their income tax returns, while 24% did not. The benefits of the reforms include the addition of two new categories for personal expenses: a) food and medication for pets, and b) tourism, as well as the inclusion of family allowances, which contribute to the reduction of income Tax.