Análisis del impacto de reformas tributarias en Pymes ecuatorianas: viabilidad, competitividad y desarrollo empresarial

Abstract

The study addresses the difficulties faced by Ecuadorian companies in adapting to changes in the tax system, which often generate uncertainty and additional requirements. The objective of this study was to analyze the impact of tax reforms on Ecuadorian SMEs, specifically the transition from RISE to RIMPE, and their effects on the competitiveness and financial stability of these companies. A literature review was conducted, as well as an analysis of secondary data on tax collection and the financial situation of SMEs before and after the implementation of the reforms. The results showed that, although the tax reforms sought to simplify the tax payment process and promote benefits for microenterprises, they also generated additional challenges, such as lack of tax knowledge and difficulty in complying with the new tax obligations. In conclusion, the study highlights the need to design tax policies that promote the economic growth of SMEs without compromising their financial stability, thus guaranteeing their development and competitiveness in the Ecuadorian market.