Impacto del régimen impositivo simplificado en las microempresas de la ciudad de Cuenca y análisis de los resultados obtenidos en las recaudaciones de los años 2012 y 2013

Abstract

This thesis is mainly performed by the lack of impact that has had the Simplified Taxation Regime in Micro City of Cuenca, so that it becomes the main objective of this study also will allow taxpayers registered under this regime aware of the benefits they receive and sanctions, because this scheme was created to facilitate and simplify taxes and lower levels of informality and promote fair competition, plus an analysis of the Micro was performed and a Simplified tax System analysis and an analysis of the results obtained in this tax revenues in 2012 and 2013. For this research study field research that involved the application of a survey of a sample of 377 taxpayers Microempresarios, it was determined by applying a statistical formula commonly used in research studies performed, whose population was constituted by the database of 19,730 taxpayers Internal Revenue Service, the same that was key to meeting the objectives of this study.