Abstract

LARA-RAMOS, Gissela Elizabeth; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wadimir. Tax reform 2023 on income tax for medical companies in Riobamba, Ecuador. Noesis [online]. 2025, vol.7, n.esp1, pp.1742-1758.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.530.

The research analyzes the impact of the 2023 Tax Reform on the income tax of medical supply companies in Riobamba, Ecuador. This reform, aimed at strengthening the family economy, introduces deductions for family expenses and personal expenses, seeking to correct the regressive effects of the previous reform. Using a mixed approach, a literature review was combined with surveys applied to 26 local companies. The results show that most are individuals with up-to-date knowledge of the regulations, although errors in the registration of family expenses persist. The reform allows for a significant reduction in the tax payable, promoting equity, transparency, and tax culture. In addition, it is in line with regional practices that recognize family expenses as a factor in tax capacity. The study concludes that the reform has a corrective effect, promotes fiscal sustainability, and contributes to post-pandemic economic recovery in the local medical sector.

Keywords : Tax reform; income tax; medical companies; family deductions..

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