Impacto de la Reforma Tributaria 2023 en el desarrollo económico de las microempresas de servicios de restaurantes populares en la ciudad de Guayaquil, Parroquia Tarqui sector Urdesa

Abstract

Abstract: The primary purpose of this research was to analyze the impact of the 2023 Tax Reform on the economic development of small restaurant businesses in the Urdesa sector of Tarqui Parish, Guayaquil. Using a mixed methodology, the study incorporated surveys and interviews with business owners to examine financial, organizational, and operational changes resulting from the reform. Key findings revealed increased operational costs and reduced profitability as primary challenges, with 63% of businesses reporting significant tax burdens. Conversely, the research identified positive adaptive responses, including cost-optimization strategies and pricing adjustments, which helped some businesses mitigate adverse effects. The results emphasize the importance of targeted tax policies that support small businesses and encourage formalization. The findings contribute to understanding the nuanced effects of tax reforms on microenterprises and offer valuable insights for policymakers aiming to promote sustainable economic growth.