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TAX EFFECTS ON MSMES IN THE AUSTRO REGION IN THE PANDEMIC CONTEXT

Abstract:

The article aims to analyze the impacts of tax incentives, decreased sales and losses due to bad debts of MSMEs in Zone 6 of Ecuador. The research design started from the positivist research paradigm, non-experimental and cross-sectional field design. The population was 77,289 and the sample 471, a questionnaire validated by expert judgment was used. According to the respondents, their sales decreased (63.62%), due to the coronavirus, with respect to the extensions established by the SRI, (21.66%) frequently, (5.31%) very frequently, by adding the trends (26, 97), in addition to having liquidity, they have normally complied with their tax obligations. Regarding the losses due to tax effects (26.14%), losses due to bad debt of the loan portfolio, some clients were unable to pay and others returned the merchandise, to a lesser extent, obsolete inventories and depreciation of property, plant and equipment. Due to the presence of COVID-19, sales decreased, losses due to bad debts of the customer portfolio were significant. The government granted tax incentives with the fundamental condition of business sustainability and job creation, measures that were not taken advantage of by all taxpayers.