Análisis del Régimen Simplificado para Emprendedores y Negocios Populares- RIMPE 2023- 2024

Abstract

Introduction. The tax is a payment that the State demands from its taxpayers to finance its activities or public policies. Objective. Analyze the impact of the RIMPE Entrepreneur and Popular Business on taxpayers subject to this regime in Ecuador. Methodology. The research design was based on the positivist research paradigm, type of research, non - experimental and transversal field design with documentary support, level of descriptive research, the sample of forty contributors, the questionnaire instrument was used, validated through the judgment of experts around taxation and accounting. Results. Of the taxpayers surveyed, 38% disagree, 25% totally disagree, 10.00%neither agree nor disagree. When these three trends are combined, we have a total percentage of 73%, who disagree with the continuous reforms and changes that regulate compliance with tax obligations, likewise, when analyzing the projected income to be obtained vs. the taxes caused by the fiscal year 2023 to be declared in June 2024, we have a positive value 0.9961, which means that the correlation is direct positive , while r², which in the analysis of the linear trend line belongs to 0.9922, explains that the variation of 99% of the income tax is justified because the higher the income, the higher the fiscal taxes, the taxpayer must pay the SRI. Conclusion. It was evident that entrepreneurs and popular businesses have a direct relationship with the generation of employment and can promote economic development to a greater extent, energizing the economy, commercial fluidity, creating a greater number of jobs, generating income for the treasury with the taxes and reactivating the local, regional, and national productive apparatus.