Impacto de la Reforma Tributaria 2023 en el desarrollo económico de las microempresas de servicios profesionales en el norte de la ciudad de Quito

Abstract

Abstract: The research conducted is an analysis of the 2023 tax reforms and their impact on the economic development of microenterprises in the northern part of Quito. Based on this, the objective is to conduct a diagnosis of tax application in the professional services sector. To do this, the theoretical and empirical aspects are first described, using data from sources such as the INEC (National Institute of Statistics and Census), which reflect past and recent events in the country and the city. A descriptive analysis is also conducted using field study methodology, indicating that a large number of microentrepreneurs are unaware of the advantages and disadvantages of tax reforms, which causes delays in the development of the economic sector. Likewise, it is noted that this variable has a direct impact on microenterprise economic progress, affecting internal productivity. However, the full benefits of these tax reforms will become clear in the long term. A tax imposition by the State is proposed based on the specific circumstances of each business.