Income Tax for Microenterprises in the COVID-19 Pandemic: A Case Study on Ecuador

Paredes-Torres, Maribel; Cando-Zumba, Ana del Rocío; Varela-Aldás, José

doi:10.3390/su14052537

Cited by 5 publications

(4 citation statements)

References 35 publications

(47 reference statements)

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“…Consequently, revenues of the MSMEs also followed the same path [see ( 18 , 23 )]. On the other hand, supply disruptions caused the cost of production for MSMEs to increase ( 22 ), resulting in reduced profits somewhere ( 22 , 24 ) and in financial and accounting losses elsewhere ( 17 , 25 ).…”

Section: Relevant Literature Theoretical Framework and Hypothesis Dev...mentioning

confidence: 99%

“…Likewise, Pedauga et al ( 16 ) reported that MSMEs explained 62% of the employment reduction in Spain due to COVID-19-related lockdowns. The negative effects are however not only transitory but may lead to bankruptcy ( 17 ) and market exits ( 18 ) for some of the business firms. MSMEs are the leading employment provider sector in Pakistan, which represent an estimated 90% of all business and contribute 40% to GDP and the country's export ( 19 ).…”

Section: Introductionmentioning

confidence: 99%

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Impact of COVID-19 on the wellbeing of micro and small entrepreneurs of rural Pakistan

Khan¹,

Zahid²,

Ullah³

et al. 2022

Front. Public Health

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According to the constitution of Pakistan, the state is responsible for the provision of necessities of life to its citizens whenever their livelihood is permanently or temporarily threatened. COVID-19 and its associated lockdowns were a series of events where amenities of life around the world were seriously endangered. Especially, hard hit were the small- and medium-sized entrepreneurs (SMEs) of rural Pakistan. To quantitatively assess the social and economic impact of COVID-19, we interviewed the local microenterprise owners in rural Pakistan from January to February 2021 and then June 2021. Mean comparison tests were estimated for pre- and post-COVID-19 periods. Results reveal that the COVID-19 pandemic has significantly and negatively affected wellbeing of micro and small entrepreneurs in the regions as the income of most of the sampled entrepreneurs significantly decreased during the pandemic. Disaggregated consumption analysis however revealed that nominal consumption of food, clothing, energy, health, and education all increased, except for communication, during the pandemic. Furthermore, the regression analysis revealed that changes in income, occupation, borrowing during COVID-19, and family type of the respondents were significant factors in mitigating the effects of COVID-19. Based on the findings, policy recommendations are also spelled out in the last section.

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Section: Relevant Literature Theoretical Framework and Hypothesis Dev...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Impact of COVID-19 on the wellbeing of micro and small entrepreneurs of rural Pakistan

Khan¹,

Zahid²,

Ullah³

et al. 2022

Front. Public Health

View full text Add to dashboard Cite

show abstract

“…57.66 trillion, grew by 16.70 percent (yoy) from 2019 of Rp. 49.41 trillion (Paredes-Torres et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Effect of education level, income level, and tax policy on taxpayer compliance during the COVID-19 pandemic

Kurnia

Fajarwati

2022

ijhs

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Discipline in taxpayer compliance is essential, especially during the COVID-19 pandemic. The phenomenon of education level, income level and tax policy will create a dynamic form of obedience. Therefore, the researcher examined the effect of education level, income level, and tax policy on taxpayer compliance during the covid-19 pandemic. This study aims to determine the effect of education level, income level and tax policy on taxpayer compliance using a quantitative approach, using primary data obtained through questionnaires. The population used in this study is individual employee taxpayers at the Sukabumi Pratama tax service office in 2021, as many as 623,289 taxpayers. Based on the results of data analysis in this study, it can be concluded that education level, income level and tax policy had a simultaneous effect on taxpayer compliance at the Sukabumi Pratama tax service office. Partially, the education level and tax policy did not affect taxpayer compliance, while the income level had a significant positive effect on taxpayer compliance at the Sukabumi Pratama tax service office.

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“…to tax collection still needs to be higher due to their informal nature, ranging from 0.1% to 3.9% (Paredes et al, 2022;Rodriguez, 2020).…”

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confidence: 99%

Tax Culture in the Tax Evasion of Micro-Enterprises During the Post-COVID-19 Period, in Southern Peru

Huallpa,

Sosa,

Arocutipa

et al. 2024

RGSA

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Purpose: This research aimed to analyze the effect of tax culture on tax evasion by microentrepreneurs of the trade associations of the department of Tacna, southern Peru, during the post-COVID-19 period. Method: The research is basic, descriptive, and relational. The survey technique was applied through the questionnaire instrument to 167 microentrepreneurs affiliated with the trade associations of the commercial area of the city of Tacna. The quantitative data analyzed by reports of the National Superintendence of Tax Administration (SUNAT) and Micro and Small Business (REMYPE), and the data processed in SPSS v.26. Results and conclusion: The findings of this study are significant, revealing that forms of tax evasion are primarily related to hidden income and the issuance of payment vouchers. Notably, 68% of microentrepreneurs meet their obligations on time, while 22% submit their tax affidavits late. These results underscore the deficiency in the tax culture of the microenterprise sector, which is mainly due to the lack of interest in the training and advice of accounting professionals. Research implications: It is evident that some taxpayers need to comply with their tax obligations, a crucial issue that needs to be addressed. The study highlights that the poor tax culture is associated with morals and ethics. Originality/value: Good tax practices of microentrepreneurs contribute to the fulfillment of fiscal obligations in southern Peru.

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Income Tax for Microenterprises in the COVID-19 Pandemic: A Case Study on Ecuador

Cited by 5 publications

References 35 publications

Impact of COVID-19 on the wellbeing of micro and small entrepreneurs of rural Pakistan

Impact of COVID-19 on the wellbeing of micro and small entrepreneurs of rural Pakistan

Effect of education level, income level, and tax policy on taxpayer compliance during the COVID-19 pandemic

Tax Culture in the Tax Evasion of Micro-Enterprises During the Post-COVID-19 Period, in Southern Peru

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