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ECONOMIC IMPACT OF THE 2% TAX LOAD ON GROSS INCOME IN MI-CROENTERPRISES IN SANTO DOMINGO DE LOS TSÁCHILAS

Abstract:

The purpose of this research is to analyze the economic incidence of the 2% tax burden on the gross income of microenter-prises in Santo Domingo de los Tsáchilas. For this purpose, the study was developed with a mixed methodological design (qualitative-quantitative) with a descriptive-correlational depth. Likewise, a documentary research was applied through a bibliographic review of statistics and information published by official agencies in the country. The results show an average increase of 58% in taxes paid in 2019. This will cause a decrease in net profit and greater losses for Santo Domingo’s micro-enterprises. In addition, the global health crisis caused by COVID-19, where most of the local micro-enterprises have not yet fully recovered. Consequently, it is suggested that this study be considered as a valid instrument for the management of public policies by local and national authorities, always considering the well-being of the different sectors of the economy.