Impacto del Pago del 2% del Impuesto a la Renta en el Sector Hotelero Ecuatoriano, Año 2020

This research work is based on the tax obligations that taxpayers must comply with, as mentioned below, at the end of December 2019 the Organic Law of Tax Simplification and Progressivity enters into force, being one of the main changes; the creation of the Tax Regime for Microenterprises, where 2% of the Income Tax is established, and must be calculated on the gross income from the business activity, without considering those costs or expenses in which they incur, and must remain in this regime for five years, it is worth mentioning that this sector suffered economic losses due to the COVID 19 pandemic. Based on the above, the purpose of this research work is to establish the financial impact on Ecuadorian hotel micro-enterprises due to the payment of this new tax. The research was carried out with a finite population sample with 95% security and 5% error, considering only those micro-enterprises constituted as legal persons, and must be registered and active in the Superintendency of Companies, Securities and Insurance.