Impacto del Régimen Simplificado para Emprendedores y Negocios Populares (RIMPE) en la liquidez y apalancamiento
Year: 2025
Type: article
Abstract: The study evaluated the impact of the Tax Regime for Micro and Small Businesses (RIMPE) on the liquidity and financial leverage of businesses in Baños de Agua Santa, Tungurahua, based on a sample of 362 taxpayers. It was found that 74% resort to external financing, mostly bank loans (56%) and informal credit (25%), although they face barriers such as high interest rates (56%) and excessive requirements (34%). Only 47% are familiar with the concept of leverage and only 38% apply it, but among these, 70% report an increase in income and 63% better control of expenses. Seventy percent perceive improvements in their financial freedom, especially in quality of life (48%) and autonomy (27%). Although 65% value RIMPE positively, 27% consider it to be fair and 9% negative. In addition, 85% demand training in financial education. At the macro level, an increase in the tax burden was identified for 65% of manufacturers, a 15% reduction in liquidity and a 72% increase in dependence on external financing, affecting the sector's profitability. These results underscore the need to complement the regime with effective financial training.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410638488