Reforma del impuesto a la renta y su incidencia en los ingresos de los empleados en Ecuador del periodo 2021 y 2022.

Abstract

On November 29, 2021, the reform to the Organic Law for Economic Development and Fiscal Sustainability was published after the COVID-19 pandemic, which generated great changes, among them, ending deductions for personal expenses, in exchange establishing a reduction that is applied directly to the tax payable, this represents a 123.30% impact on the tax base. The objective of the investigation is to measure the variation of the Income Tax and the incidence on the income of the employees of Ecuador with the tax reforms, to achieve this purpose, a liquidation was carried out where the values to be paid for this tax were compared in the 2021 and after the reform, resulting in an increase to be paid of between 88%, 100%, reaching 304%, which reflects that the income of employees was significantly affected.