Estudio de factibilidad para la creación de un emprendimiento que ofrezca asesoría contable y tributaria dirigida a microempresas del cantón Rumiñahui.

Abstract

Abstract: This research aimed to evaluate the feasibility of creating a business offering accounting and tax advisory services to microenterprises in the Rumiñahui canton, Pichincha province, Ecuador. It was developed using a quantitative approach, with a non-experimental, cross-sectional design and an exploratory-descriptive scope. The analysis was based on the analytical-synthetic method, allowing for a comprehensive evaluation of the project's technical, legal, economic, and social aspects. The theoretical framework addressed the role of microenterprises in the Ecuadorian economy, their characteristics, their accounting and tax advisory needs, and the current regulatory framework. The results show that a significant proportion of micro-entrepreneurs have limitations in accounting and tax knowledge, as well as difficulties in fulfilling their tax obligations. In this context, it is determined that the implementation of the entrepreneurship is viable and relevant, since it will contribute to improving financial management, strengthening tax compliance and promoting business formalization, generating a positive impact on local economic developmen.