Estudio de las reformas tributarias y su efecto en el cálculo del impuesto a la renta en personas naturales en el cantón Cuenca

Abstract

Tax reforms in Ecuador seek to reduce fiscal gaps and are therefore constantly being modified. With this, new regimes and reforms arise that substantially affect tax collection and generate uncertainty for taxpayers. This research shows the impact that the new reforms have had on the calculation and payment of personal income tax. A descriptive type of research is used with a mixed approach, mainly qualitative, using case studies together with the application of interviews. The case studies seek to synthesize the income tax calculation of taxpayers who are in the Microenterprise, RISE and General Regime, and who had significant changes in their categorization and income tax calculation. The results show that the main changes that the reforms have shown are: new tables for the calculation of income tax depending on the regime in which they are, elimination of deductions of personal expenses and establishment of a rebate for the calculation of income tax instead.