Abstract

URBINA-ARCOS, Andrea Carolina; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. The tax regime for microenterprises and tax collection by the tax administration in the Canton of Ambato. Noesis [online]. 2025, vol.7, n.esp1, pp.791-808.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.446.

The Internal Revenue Service (SRI) implements tax collection processes such as the Ecuadorian Simplified Tax Regime (RISE) and the Tax Regime for Microenterprises (RIM), both aimed at microentrepreneurs. Its purpose is to control growing informal activities, which generate high rates of tax evasion. The objective of the research is to evaluate the impact of tax collection from microenterprises in the city of Ambato, according to the tax regime in 2021, to determine its impact on the financial system. A descriptive-cross-sectional methodology was applied to ascertain the current situation of RISE and RIM for Microenterprises, as well as the factors that affect their compliance. The unit of analysis is composed of microentrepreneurs in the tertiary sector, according to the tax classification. The results show that 42% of microenterprises reported an economic deficit in their tax settlements, leading to indebtedness and requests for payment facilities from the SRI.

Keywords : Tax collection; microenterprise; tax administration..

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