<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2477-9075</journal-id>
<journal-title><![CDATA[Revista Economía y Política]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Economía y Política]]></abbrev-journal-title>
<issn>2477-9075</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Cuenca]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2477-90752026000100125</article-id>
<article-id pub-id-type="doi">10.25097/rep.n43.2026.07</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis del Régimen Tributario y su Aporte en el Crecimiento Sostenible de Empresas de Servicios Estéticos en Lima 2024]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis of the Tax Regime and its Contribution to the Sustainable Growth of Aesthetic Services Companies in Lima 2024]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huamanñahui Loayza]]></surname>
<given-names><![CDATA[Narda]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,nhuamannahui@ucvvirtual.edu.pe  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<numero>43</numero>
<fpage>125</fpage>
<lpage>141</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2477-90752026000100125&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2477-90752026000100125&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2477-90752026000100125&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La investigación tuvo como objetivo determinar la asociación entre el régimen tributario y crecimiento empresarial de los establecimientos de servicios estéticos, durante el año 2024. Se enmarcó en el ODS N.º 16, promoviendo sociedades justas e inclusivas, con énfasis en los derechos sociolaborales. El estudio fue aplicado, cuantitativo, descriptivo correlacional y no experimental transversal. La población comprendió a 60 negocios, del cual 25 conformaron la muestra. El 40% de los encuestados consideran al régimen tributario como nivel alto, 28% medio y 32% bajo; el 64% considera al crecimiento empresarial como alto, 28% medio y 8% bajo. Se comprobó una relación positiva y significativa entre ambas variables, un Rho de Spearman = 0,758 con un Sig.= 0,000. Se requiere educación tributaria dirigida a este sector para que entiendan el régimen más conveniente; el NRUS y RMT favorecen el desarrollo de los pequeños negocios estéticos, al reducir costos y mejorar la liquidez.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The research aimed to determine the association between the tax regime and business growth of aesthetic service establishments during the year 2024. It was framed within SDG No. 16, promoting fair and inclusive societies, with an emphasis on socio-labor rights. The study was applied, quantitative, descriptive-correlational, and non-experimental cross-sectional. The population comprised 60 businesses, of which 25 formed the sample. Forty percent of respondents considered the tax regime to be high, 28% medium, and 32% low; 64% considered business growth to be high, 28% medium, and 8% low. A positive and significant relationship was found between both variables, Spearman's Rho = 0.758 with Sig. = 0.000. Tax education targeted at this sector is required so that they understand the most convenient regime; The NRUS and RMT promote the development of small beauty businesses by reducing costs and improving liquidity.]]></p></abstract>
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<kwd lng="es"><![CDATA[régimen tributario]]></kwd>
<kwd lng="es"><![CDATA[innovación]]></kwd>
<kwd lng="es"><![CDATA[expansión de mercado]]></kwd>
<kwd lng="es"><![CDATA[eficiencia operativa]]></kwd>
<kwd lng="en"><![CDATA[tax regime]]></kwd>
<kwd lng="en"><![CDATA[innovation]]></kwd>
<kwd lng="en"><![CDATA[market expansion]]></kwd>
<kwd lng="en"><![CDATA[operational efficiency]]></kwd>
</kwd-group>
</article-meta>
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<person-group person-group-type="author">
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