Impacto del régimen simplificado para emprendedores y negocios populares (RIMPE) en la Provincia del Azuay

Abstract

In view of the recent reforms in the Ecuadorian tax system, with the entry into force of a new tax regime that unpredictably repealed two simplified regimes, and considering the taxpayer's stability; this academic article takes and analysis of the possible impact of the Simplified Regime for Entrepreneurs and Popular Businesses (REPB) in the Province of Azuay. The development of this article is based on statistics and information published by the Internal Revenue Service (IRS), a survey applied to taxable persons of the REPB and a review of specific specialized literature. Using graphs and a comparative table, based on qualitative and quantitative data specific to each regime, the main findings will be summarized to conclude on the possible impact that this tax change causes on the Ecuadorian labor force, under the perspective of benefits, revenue and simplicity.