Los impuestos y su incidencia en los emprendimientos artesanales. Caso de estudio sector artesanal del cantón Loja

Abstract

The purpose of this article is to share the results of the work carried out with the artisans of the Loja canton, in compliance with the project Strengthening of accounting and tax knowledge of the members of the Chamber of Artisans of the Loja canton The main objective was to analyze the accounting and tax knowledge of artisans, their compliance with regulations and their impact on their business activities. The research, of a documentary nature, began with the identification of the relevant regulations to determine the obligations and benefits applicable to this study group. A descriptive approach was adopted to analyze and describe the benefits and obligations of the artisans. The deductive method allowed the construction of a theoretical framework on the topic, while the survey technique, with open and closed questions, facilitated the collection of relevant information. The results obtained revealed that most artisans are aware of their tax obligations and the benefits of artisan qualification. Likewise, the training provided was effective in correcting deficiencies in accounting and tax knowledge. In conclusion, artisans are a vital sector for the economic development of the canton of Loja and the country, and strengthening their accounting and tax capacities contributes significantly to their growth and sustainability.