Impacto de la reforma tributaria 2023 en el desarrollo económico de las microempresas de comercialización de productos electrónicos ubicados en la parroquia Sucre de la ciudad de Cuenca

Abstract

Abstract: Analyzing the impact of the 2023 tax reform on microenterprises that sell electronic products in the city of Cuenca, Azuay province, Ecuador, represents an important research problem. This involves examining the effects of the new tax provisions on the economic dynamics of these businesses. The background supporting this study consists of qualitative research that addresses tax reform experiences in Latin America, which have shown significant achievements in tax collection but also point to limitations in accessing the expected socioeconomic benefits. Methodologically, the study is of a mixed, descriptive nature, developed through surveys and semi-structured interviews applied to microenterprise owners and officials of the internal revenue service in the city of Cuenca during the period 2025. The results indicate that the impact of the 2023 reform is of low significance according to the perception of the surveyed microentrepreneurs, and it is concluded that it has had an unequal impact among microenterprises that market electronic products in the city of Cuenca.