Impacto de la aplicación de ley orgánica para el desarrollo económico y sostenibilidad en lo referente a gastos personales, período 2021-2022

Abstract

Following the crisis generated by COVID-19, the Government, with the aim of promoting the sustainability of public finances and the reorganization of the Ecuadorian tax and fiscal system and legal security for the economic reactivation of Ecuador, promulgates the “Organic Law of Economic Development and Fiscal Sustainability” (LODESEF), which promotes significant changes in the deduction of personal expenses. The objective of this study is to analyze the impact of the LODESF tax reform on the tax culture of the taxpayers of Cuenca in the fiscal period 2022. The analysis is non-experimental, with a descriptive and correlational nature. Information from the Internal Revenue Service (SRI) and a survey applied to taxpayers in the city of Cuenca was used. This study shows the impact of the aforementioned reform on the fiscal behavior of Cuenca taxpayers. As a result, the reform had a positive effect on the presentation of personal expense schedules and has also significantly increased the amount of income tax collected from both people under a relationship of dependency and free professional practice. In conclusion, the reform reflects greater income tax collection, and a better tax culture only through a greater commitment to formal requirements (presentation of annexes), however, the Law did not significantly influence the other culture indicators. tax analyzed as they are; request for sales receipts, have professional services, commitment to compliance with the income tax declaration.