Los Artesanos en Ecuador: Evolución, Análisis Y Percepciones de la Normativa Tributaria y Laboral del 2000 – 2020

The handicraft keeps cultural aspects that give identity to a people, also reflects the social and economic survival that is obtained with its commercialization. In Ecuador, artisans are the representative sector because they actively contribute to the country's economy, due to this, control agencies and different legal bodies have been created to regulate the development of their activities. The objective of this article is to learn about the evolution of artisan regulations. To this end, a tax and labor analysis of the last 20 years was carried out through the use of NVivo qualitative analysis software and the per-ceptions of artisans from different guilds of the city and artisan lead-ers of Azuay were collected through surveys and interviews. During the period analyzed, the most relevant issues are the obligation to keep accounting, the Value Added Tax and the Artisan Insurance in the Social Security Institute; from the artisans' perception, there are disagreements with respect to the benefits in force and they consider that a reform of their legislation is opportune. The results obtained show that the regulations have been maintained with few reforms during the period, affecting only 19% of the articles analyzed. This shows that the lack of updated regulations has generated double legislation, as there is 77% coincidence in the articles of the Law for the Defense of the Artisan and the Law for the Promotion of Crafts, causing confusion in the sector's decision to apply one of the two laws.