Impacto de la Ley Orgánica de Simplificación y Progresividad Tributaria en la liquidez de los Contribuyentes del RIMPE del sector comercial en Cuenca, 2019-2021

Abstract

The research seeks to analyze the impact of the Organic Law of Simplification and Tax Progressivity of 2019 on the financial sustainability of taxpayers classified as Entrepreneurial RIMPE of the commercial sector in the city of Cuenca, during the period 2019-2021. The research sought to determine how the Organic Law of Simplification and Tax Progressivity of 2019 affected the financial sustainability of taxpayers of the Entrepreneurial RIMPE regime of the commerce sector in Cuenca in the period 2019-2021. A mixed approach was used, surveying 238 microentrepreneurs and interviewing three tax experts to analyze the impacts of tax forgiveness, interest deduction and tax adjustment strategies. The results showed that 54.62% of the respondents favorably valued the elimination of surcharges in tax compliance and 46.64% noted a slight improvement in their liquidity, but without structural changes in their financial stability. Likewise, 48.74% considered that the reform favored the sustainability of their businesses. It is concluded that the measure generated temporary relief and stimulated formalization, but its sustainable impact depends on internal management and institutional support.