Browsing by Author "Vergara Vergara, Karen Fernanda"

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Impacto financiero del impuesto del 2% sobre los ingresos en las microempresas aplicado al sector comercial de la provincia de Pichincha en el contexto del COVID- 19
(Universidad de Cuenca, 2022-07-01) Calle Banegas, Maribel Priscila; Vergara Vergara, Karen Fernanda; Armijos Cordero, Johanna Catalina
On December 31, 2019, the Organic Law of Tax Simplification and Progressivity was published in the Official Gazette No. 111, within which the 2% tax on gross income of microenterprises was defined, with the objective of facilitating the way micro entrepreneurs pay taxes. The purpose of this research is to know if there was a financial impact caused by this tax on companies designated as microenterprises in the commercial sector of Pichincha, for this an analysis of the main financial indicators of liquidity, activity, solvency and profitability was performed, making comparisons between the years 2019 and 2020; the method of documentary review of articles, news and laws related to the subject was also used, and interviews were conducted with key actors to complement the numerical and statistical information. It was thus possible to conclude that the impact of this tax was negative for most microenterprises, especially for those that obtained losses that were accentuated due to the economic crisis caused by COVID-19, causing higher indebtedness, lower inventory turnover, low profitability, and strong uncertainty, both due to the lack of knowledge of the law, as well as competition from informal businesses. It was also demonstrated that the role of the State is fundamental, since through the tax policy it promotes, it can greatly affect not only the companies targeted by the reforms, but also Financial the entire national economy.