This review is carried out with the objective of analyzing the impact caused by the implementation of the tax regime for micro-enterprises, allowing to know if it is being complied with in accordance with the provisions of the regulations and highlighting the purpose of creation that consists of regulating this type of business, being the sector that generates the highest profitability for the country. For the development of this work, a bibliographical research was carried out, which consists of the collection of digital information and data analysis. In addition, the inductive and analytical methods were applied using the data collection of the Internal Revenue Service, such as the collections of taxpayers for income tax. The results show that for this regime a rate of 2% is set on the income tax on income and this in turn excludes the costs and expenses for the payment of taxpayers. It is concluded then that the implementation of this regime positively influences microentrepreneurs with respect to the simplification of tax obligations since in this the tax burden is lower, on the other hand, it negatively affects having to pay a tax of the 2% on their income, considering that most of them are small entrepreneurs who at the beginning of their businesses made losses. Keywords: Regime, microenterprises, income tax, taxpayers, regulations.La presente revisión es realizada con el objetivo de analizar el impacto causado por la implementación del régimen impositivo para microempresas, permitiendo conocer si se está cumpliendo acorde a lo estipulado en la normativa y destacando la finalidad de creación que consiste en regular este tipo de negocios, siendo el sector que genera mayor rentabilidad al país. Para el desarrollo del presente trabajo se llevó a cabo una investigación de modalidad bibliográfica, que consiste en la recopilación de información digital y análisis de datos.  Además, se aplicaron los métodos inductivos y analíticos haciendo uso de la recolección de datos del Servicio de Rentas Internas tales como las recaudaciones de los contribuyentes por concepto del impuesto a la renta. Los resultados demuestran que para este régimen se fija una tarifa del 2% sobre el impuesto a la renta sobre los ingresos y este a su vez excluye a los costos y gastos para el pago de los contribuyentes. Se concluye entonces que la implementación de este régimen influye de manera positiva a los microempresarios con respecto a la simplificación de las obligaciones tributarias ya que en este la carga tributaria es menor, por otra parte, afecta de manera negativa al tener que pagar un impuesto del 2% sobre sus ingresos considerando, que la mayor parte son pequeños emprendedores que al inicio de sus negocios arrojaron pérdidas. Palabras clave: Régimen, microempresas, impuesto a la renta, contribuyentes, normativas ABSTRACT This review is carried out with the objective of analyzing the impact caused by the implementation of the tax regime for micro-enterprises, allowing to know if it is being complied with in accordance with the provisions of the regulations and highlighting the purpose of creation that consists of regulating this type of business, being the sector that generates the highest profitability for the country. For the development of this work, a bibliographical research was carried out, which consists of the collection of digital information and data analysis. In addition, the inductive and analytical methods were applied using the data collection of the Internal Revenue Service, such as the collections of taxpayers for income tax. The results show that for this regime a rate of 2% is set on the income tax on income and this in turn excludes the costs and expenses for the payment of taxpayers. It is concluded then that the implementation of this regime positively influences microentrepreneurs with respect to the simplification of tax obligations since in this the tax burden is lower, on the other hand, it negatively affects having to pay a tax of the 2% on their income, considering that most of them are small entrepreneurs who at the beginning of their businesses made losses. Keywords: Regime, microenterprises, income tax, taxpayers, regulations. Fecha de recepción: 25 de octubre de 2021; Fecha de aceptación: 29 de diciembre de 2021; Fecha de publicación: 10 de enero de 2022.