Incidencia de la ley de simplificación y progresividad tributaria en el impuesto a la renta en las Pymes de servicios de la ciudad de Cuenca.

Abstract

This research leads to the analysis of the income tax collection based on the application of the Organic Law of Tax Simplification and Progressivity for the fiscal period 2020, this being the time in which the aforementioned law comes into effect, also comparing the collection achieved , in terms of projection, with the proceeds of the previous 4 years, a study that is delimited when carried out in the sector of SMEs dedicated to Services in the city of Cuenca, in order to know if the current law contributes to improve the collection of Income Tax. The research presents a theoretical part where different concepts of taxation as well as SMEs and tax theories that allow providing support are reviewed, as well as the methodological part that guides its development and the results obtained from the perspective of taxpayers and tax collectors, among the most important are the Tax Simplification and Progressive Law is a law that evidences processes of inequity, certain sectors are favored through the accumulation of wealth and concentration of assets, capitalization of profits is allowed, the purchase of real estate exempt from taxes, among other practices that will allow them to obtain greater purchasing power, PYMES do not benefit from the deductions proposed in that law.