Impacto de la reforma tributaria 2023 en el desarrollo económico de las microempresas de comercialización de productos textiles en la provincia de Orellana, San Sebastián del Coca

Abstract

Abstract: The research aimed to analyze the impact of the 2023 tax reform on textile businesses in the San Sebastián del Coca Parish, Orellana province, Ecuador. This study was necessary due to the significant changes in tax policies that affected the financial performance and operational dynamics of microenterprises in the textile sector. The objective was to assess how the reform influenced aspects such as profitability, operational costs, and fiscal benefits for the businesses involved. The study followed a mixed-methods approach, combining quantitative data collection through surveys with the owners of textile microenterprises and qualitative data from interviews with experts in taxation. The analysis of survey data was aimed at identifying trends in changes to revenue, costs, and tax-related benefits before and after the reform. The interviews provided in-depth insights into the practical implications of the reform, focusing on challenges and opportunities for small businesses. The results revealed that, while the tax reform provided certain fiscal benefits, many microenterprises faced challenges in adapting to the new regulations. The reform improved profitability for some businesses but increased operational costs for others due to compliance requirements. The study concluded that the reform had both positive and negative effects on the financial stability of textile microenterprises in Orellana, highlighting the need for targeted support and training to improve tax compliance and business sustainability. In conclusion, the research highlighted the importance of understanding the dynamics of textile businesses under new tax regulations and suggested the development of support programs to help these microenterprises maximize the benefits of the reform and overcome its challenges.