Abstract

MONTALVO-RIOFRIO, María Soledad; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Simplified tax regime for entrepreneurs and small businesses in the Guano Canton. Noesis [online]. 2025, vol.7, n.esp1, pp.544-559.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.414.

This research was conducted with the aim of assessing the degree to which taxpayers have been affected by the implementation of the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) in the Canton of Guano. The research is qualitative in nature, as it includes elements of analysis and interpretation, beginning with a bibliographic analysis of concepts from various authors and tax laws. A survey was conducted among 152 taxpayers registered in the RIMPE regime, revealing the benefits and disadvantages they have experienced as a result of the implementation of this regime. It concludes with a proposal to implement changes and actions that will improve the country's tax culture and make the implementation of the RIMPE beneficial to taxpayers, with fairer payments: those who obtain greater profitability from their economic activities should pay higher taxes.

Keywords : Legal tax regulations; RIMPE; progressivity; taxable capacity..

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