In this work, we analyze the income tax in Ecuador in 2020, which was affected simultaneously by two factors: the economic crisis caused by COVID-19 and the implementation of a new tax system. The objective is to evaluate the effects of these factors on the economic status of a group of taxpayers and the difference in tax payments compared with previous periods. A quantitative study was carried out, collecting financial data from 30 microenterprises for three fiscal periods. We also analyze the relationship between sales and the taxes paid in the same year, as well as the difference between the previous regime and the system applied in the first year of the pandemic to determine income tax. The results indicate an increase in the tax paid despite a noticeable decrease in sales due to confinement and other sanitary measures. In addition, we verified a significant difference between the two analyzed regimes, mainly because the pandemic regime calculates the tax based solely on income and does not consider expenses. We conclude that 43.33% of the microentrepreneurs we analyzed concluded the fiscal year with an accounting loss. This implies a debt for the following period and the risk of bankruptcy in the future.

El presente trabajo se destaca la economía globalizada y la sociedad del conocimiento que predomina a nivel mundial, las empresas que se basan en el conocimiento son una fuente para la generación de empleo, los gobiernos han creado políticas públicas de apoyo con respecto a la creación y expansión de Pymes fundamentadas en la tecnología y en la I + D + i. Entre las deficiencias de las pequeñas y medianas empresas en el país están: El acceso a los mercados, con relación al capital, recursos calificados, entorno regulatorio, debilidades del capital humano en el desempeño y competitividad. El capital intelectual se basa en el conocimiento o en el intelecto humano y se desarrolla en la organización. El estudio documental y empírico evalúa el capital intelectual de la Pyme a través del capital humano y se concluye que: El capital humano en Ecuador es un factor que influye en el desarrollo de la Pyme en aspectos de valores y actitudes, aptitudes y capacidades.