TAX REGIME FOR MICROENTERPRISES IN THE DEVELOPMENT OF COMMERCIAL OPERATIONS

Abstract

This review is carried out with the objective of analyzing the impact caused by the implementation of the tax regime for micro-enterprises, allowing to know if it is being complied with in accordance with the provisions of the regulations and highlighting the purpose of creation that consists of regulating this type of business, being the sector that generates the highest profitability for the country. For the development of this work, a bibliographical research was carried out, which consists of the collection of digital information and data analysis. In addition, the inductive and analytical methods were applied using the data collection of the Internal Revenue Service, such as the collections of taxpayers for income tax. The results show that for this regime a rate of 2% is set on the income tax on income and this in turn excludes the costs and expenses for the payment of taxpayers. It is concluded then that the implementation of this regime positively influences microentrepreneurs with respect to the simplification of tax obligations since in this the tax burden is lower, on the other hand, it negatively affects having to pay a tax of the 2% on their income, considering that most of them are small entrepreneurs who at the beginning of their businesses made losses.

Keywords: Regime, microenterprises, income tax, taxpayers, regulations.