Impacto de la Reforma Tributaria 2023 en el desarrollo económico de las microempresas de comercialización de productos comestibles de la ciudad de Ibarra parroquia La Esperanza.

Abstract

Abstract: This study analyzes the impact of the 2023 Tax Reform on microenterprises selling food products in La Esperanza, Ibarra, evaluating its effect on profitability, competitiveness, and adaptability. Using a mixed approach, combining documentary analysis and surveys conducted with 247 microenterprises, data was collected on the tax burden, operating costs, and business perceptions of the tax changes. The findings revealed that while some microenterprises increased their sales thanks to the post-pandemic economic recovery, others faced challenges such as increased operating costs and price adjustments. However, widespread ignorance about the tax implications limited regulatory compliance and hindered strategic planning. Despite seeking greater tax equity, the reform lacked complementary measures to alleviate its impact on small businesses, generating mixed perceptions among entrepreneurs. The research concludes that it is essential to implement tax training, tax incentives, and economic support programs to ensure the sustainability of microenterprises, promoting their development and contributing to local economic growth.