Impact of the MSE income tax reform for the growth of micro and small enterprises in the district of Los Olivos 2017

Abstract

Objective: This study's main objective is to determine the impact of the RMT on the growth of micro and small companies in the sectors, commerce, industry, and services of the Los Olivos District. Method: To achieve this objective, information has been used from 12 companies categorized as micro and small companies in the Los Olivos District. It corresponds to a non-experimental, cross-sectional investigation with information from the year 2017, and it is correlational level because it seeks to find the cause-and-effect relationship between the study variables. Results: They are presented in relation to the economic sector where the MYPE is developed and based on indicators of payment of taxes, profits, assets, and employment. Conclusion: The study's main conclusion is that the RMT have a generally positive impact on the business growth of the Los Olivos MYPE.