Taxation in MSMEs in the Austro region, in the context of the COVID-19 pandemic.

Abstract

Introduction. Taxation is the basic resource for financing public spending, it is time to focus on consumption, and propose tax measures according to the current reality. Objective. Analyze the tax regulations for the effective management of information, given the uncertainty of COVID-19 in the region 6. Methodology. The research design started from the positivist research paradigm, type of research based on a non-experimental and transectional field design with documentary support, descriptive research level, the population was 77,289 and the sample 471, the questionnaire instrument was used, it was validated through the judgment of experts with experience in the area of ​​taxation, accounting and methodology, qualifying validity, clarity, coherence, and relevance. Results. Regarding payment deferral 12.44%, maturity extension 15.63%, tax simplification 8.91%, tax reduction 1.51% progressivity of taxes 2.86%, totaling trends 41.35%, this implies that taxpayers were waiting to be able to comply with their obligations, and / or request a payment plan, and benefit from incentives, likewise 38.32%, have not benefited from any stimulus, perhaps due to ignorance, particularly the sector microentrepreneurs who pay 2% of income tax on income, whether they have had gains or losses during the year, and on the other due to the economic crisis, and the lack of cash flow, also 20.34%, of the MSMEs have cleared tax procedures through the online SRI portal. Conclution. The elimination of the income tax calculated on the sales of microenterprises will be important since it considerably affects the cash flow, and it is convenient to review the taxpayer's ability to pay.