Efectos del régimen impositivo para microempresas en las agencias de viaje del cantón Cuenca año 2020 y comparación con regímenes similares en América Latina

Abstract

This article analyzes the impact of the change from the general regime to the tax regime for micro-enterprises, specifically travel agencies. The micro-enterprises tax regime was created in 2019. The tourism sector has been affected by the pandemic, with a severe stagnation in its growth in 2020. This is reflected in the fall of travel agencies' income which, in 2020, presented 393% less income than in 2019. However, tax collection for income tax between these years did not decrease in the same proportion. This inequality between the income and tax collection drop directly affects companies' liquidity, having these in some cases to cease activities or lay off staff. Through a comparative analysis of the information taken from the Superintendency of Companies in the years 2019 and 2020, we show how this change affects the liquidity of travel agencies. Also, through a bibliographic review, we will present similarities that the Ecuadorian regime has with other micro-enterprises regimes applied in Latin America