Análisis de la Ley Reformatoria para la Equidad Tributaria en el Ecuador del año 2018, y su incidencia en la recaudación del Impuesto a la Renta e Impuesto al Valor Agregado en las pequeñas y medianas empresas en el cantón Cuenca periodo 2019 – 2023

Abstract

The general objective of the development of this article is to analyze the impact that the Reformatory Law for Tax Equity has had in terms of tax collection in small and medium-sized companies located in Cuenca during the period 2019 - 2023 as a way to improve the collection and distribution of taxes. For this, a mixed approach has been used, that is, both qualitative and quantitative research methodology was used to carry out the respective analysis and verify whether the changes applied had a positive or negative influence in terms of the impact on the economy and development of the activities of PYMES. As part of the conclusions of this research, there has been a period of changes for PYMES in terms of the tax reform to which they have had to adapt.