ANALYSIS OF THE TAX REGIME FOR MICROENTERPRISES (RIMPE) IN THE ECONOMIC GROWTH OF MICROENTREPRENEURS IN ZONE 5, ECUADOR IN 2023.

Authors

  • PhD Félix Enrique Villegas Yagual
  • PhD Bremero Leonardo Fabiani Orbea
  • PhD (E) Magdalena Iralda Valero Camino
  • Magíster David Richard Pincay Sancán

DOI:

https://doi.org/10.52152/mjq8w838

Keywords:

RIMPE, complexity, tax reform, tax regime

Abstract

The analysis also highlights the importance of addressing knowledge gaps about RIMPE, with half of respondent’s neutral in their understanding. It highlights the need for effective educational strategies to improve the accessibility of information and ensure wider understanding among the population. Expectations of "big improvements" from one-third of respondents underscore the importance of a proactive approach to addressing the concerns and expectations of the population, thus ensuring successful implementation and greater acceptance of tax reforms in the future. In summary, the landscape reflects the complexity of citizen perceptions, highlighting the need for more effective communication, ongoing citizen participation, and detailed evaluation to ensure the success and acceptance of tax policies in Ecuador. Although there is moderate overall satisfaction with tax reforms, neutrality on key issues such as transparency, understanding and citizen participation points to areas for improvement in communication and public engagement. The equitable perception on the impact of RIMPE on small businesses highlights the need for more detailed research to fully understand the economic implications in this crucial sector.

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Published

2025-10-03

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Article

How to Cite

ANALYSIS OF THE TAX REGIME FOR MICROENTERPRISES (RIMPE) IN THE ECONOMIC GROWTH OF MICROENTREPRENEURS IN ZONE 5, ECUADOR IN 2023. (2025). Lex Localis - Journal of Local Self-Government, 23(S6), 4288-4295. https://doi.org/10.52152/mjq8w838