¿IMPUESTO DIFERIDO EN EL ECUADOR UNA REALIDAD O CIENCIA FICCIÓN?

Abstract

Ecuador underwent a significant paradigm shift with the implementation of new regulations for Income Tax registra- tion. This prompted a study aimed at analyzing whether this regulatory change, transitioning from a local to an internatio- nal approach, is truly a reality for Ecuadorian SMEs or merely a fiction. To achieve this objective, a qualitative methodology was adopted, as the detailed description of the study's variables forms the foundation of the research. A comprehensive review of the state of the art provided a wealth of information, which was crucial in finding the necessary answers. The main result of this study reveals that the new regulations are being adopted in Ecuador. This finding is significant as it demonstrates that Ecuadorian SMEs are not only aligning with international standards but are also improving the transparency and compa- rability of their financial information. Additionally, it was observed that this transition to international standards has brought both challenges and benefits to the companies. Among the benefits, greater clarity and uniformity in accounting records stand out, facilitating financial decision-making and attracting potential investors. Among the challenges, compa- nies face the need to update their systems and train their staff on the new regulations, which can incur significant costs and require considerable adaptation time.