Análisis comparativo del Impuesto a la Renta en los regímenes RIMPE Emprendedor y General durante el período fiscal 2022

Abstract

The purpose of this article is to make a comparative analysis of the Income Tax in the entrepreneurial and General RIMPE regimes to differentiate the main characteristics that exist between them, based on the regulations in force for the fiscal period of the year 2022. A retrospective is made from the inclusion of the tributes and taxes in antiquity to the present. Specifically in Ecuador, with the implementation of the Law of Economic Development and Fiscal Sustainability, the way of calculating IR for the RIMPE regime is determined, which had a lot of controversy before its enactment. An empirical-analytical epistemological paradigm will be used, with an inductive method, having a qualitative approach, with descriptive scope; also providing a non-experimental design with transectional or crosssectional cut. It was determined that there is a relevant differentiation in the entrepreneurial RIMPE in terms of tax burden, since the Income Tax in comparison with the General Regime could be much lower, but it is not so convenient for the popular business RIMPE.