Régimen simplificado para emprendedores y negocios populares (RIMPE) una contribución contable microempresas

The microenterprises in Quevedo canton, the implementation of the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) has sought to facilitate formalization and reduce administrative burdens, although little evidence remains regarding its real economic impact. The objective of this study was to analyze the impact of this regime on the economic variables of microenterprises during 2023. A quantitative methodology was applied, with a non experimental design and descriptive scope, using surveys of a representative sample of 157 economic units. The results show a high level of formalization and administrative simplification, but also limitations in knowledge of the regime and heterogeneous effects on profitability, with an increased tax burden perceived in many cases. The discussion suggests that these findings are related to a weak tax culture and structural limitations in the sector, which reduces the effectiveness of the regime as a public policy. It is concluded that, although the regime contributes to tax order, its impact on business growth and sustainability is limited, requiring strengthening through training and technical support to maximize its benefits.