Abstract

HATTY-GOMEZ, Ana Rocio; PINDA-GUANOLEMA, Bayron Ramiro  and  FERNANDEZ, Ariel José Romero-. RIMPE tax regime for entrepreneurs in micro-enterprises in the canton of Quito. Noesis [online]. 2025, vol.7, n.esp1, pp.499-513.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.411.

This study examined the tax regime for entrepreneurs and popular businesses applied to microenterprises in the canton of Quito, following reforms that replaced the Simplified Tax System and the microenterprise regime. The objective was to determine taxpayer satisfaction and the effects on business management resulting from the obligation to belong to this regime. An applied, descriptive, mixed-method study was conducted, with interviews with tax administrators and surveys of a sample of 171 taxpayers. The results showed high satisfaction with the training provided by the Internal Revenue Service (96% positive) and high acceptance of income tax payment based on income (99%), as well as a preference for stable rules and progressive schemes over the 2% sales tax. It was concluded that the regime, by unifying a progressive annual tax, was perceived as more equitable and operational for microenterprises, although it imposed challenges in terms of adaptation and planning.

Keywords : Taxation; income tax; fiscal policy; small business..

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