Efectos de la Aplicación del Decreto 742 de la Ley Orgánica para el Fortalecimiento de la Economía Familiar

The objective of the research was to analyze the fiscal equity of Decree Law 742 of the Organic Law for the Strengthening of the Family Economy, in particular the impact it has on income tax payers and their lack of knowledge about accessing rebates and/or deductions in favor of the taxpayer. To this end, certain terms that are essential to understanding the subject matter of this Decree were explained. Therefore, the objective of the research is to identify the relevance and knowledge of the decree, for which the quantitative method was used. A survey was conducted as a technique to collect more statistical data about taxpayers who are affected by this Decree. The deductive method was used to formulate the survey questions in order to show patterns and trends within the collected data and structure the explanation of the results in a logical and coherent manner, facilitating the communication of the most significant findings of the study. This is the number of people who are unaware of Decree Law 742, This demonstrates and highlights the lack of dissemination by public bodies, as well as the low interest that taxpayers have in inquiring about and researching tax decrees and reforms.