CASO DE ESTUDIO IMPACTO DE LAS REFORMAS TRIBUTARIAS EN EL PAGO DEL IMPUESTO A LA RENTA PARA PERSONAS NATURALES BAJO RELACION DE DEPEDENCIA.

Abstract

This study addresses the impact of tax reforms on the income tax of natural persons under a dependency relationship, based on the Tax Regime Law and its regulations. The main objective is to diagnose the regulatory changes introduced in 2023 and 2024, by calculating the income tax corresponding to a natural person who works under a dependency relationship in the Tena canton also for those years, and analyze how these modifications affect tax equity and the purchasing power of the taxpayer. The methodology applied was descriptive and a quantitative approach to compare the income tax tables of natural persons and tax regulations applicable to both fiscal periods, using the type of field, documentary and bibliographic research, accessing scientific journals and theses that provided relevant information to carry out this research, as a result of the cases studied it was possible to determine, although the tax bases do not vary, the differences in the tax caused, progressive rates and deductions impact the tax burden, concluding that in the Fiscal period 2023 there was more tax credit than in 2024 due to the changes in the tax laws of each period.