Tax progression in the economic development of micro-enterprises
DOI:
https://doi.org/10.35381/racji.v5i2.1068Keywords:
Public finance, public expenditure, administrative law.Abstract
The objective of the investigation was proposed to carry out a legal analysis on the influence of the Organic Law of Tax Simplification and Progressivity of Ecuador of 2019 in the economic development of micro-enterprises of the Quevedo canton, in order to verify the percentage of tax contribution that is must effect. Fundamental work was carried out from the analytical-synthetic method that allowed the decomposition of the legal system established in the law. The pertinent percentage that is applied based on the net profits that are given in the tax returns made by the micro-enterprises, this favors being able to facilitate the payment based on deferral of terms. It is necessary for legislators to consult the principal by plebiscite on the development of a new legal body on tax matters before its publication to avoid the impact produced by even a tiny group of taxpayers included in the principles that govern tax law.
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