This investigation proposed as objective the analysis of the collection of taxes due to changes in the tax regime law 2022 Portoviejo, from an inquiry with a mixed approach and a descriptive documentary design. The method of analysis of the quantitative data collected in the database of the Internal Revenue Service (SRI) of Ecuador, was carried out under descriptive statistics. As for the qualitative data, collected on digital pages of an academic and scientific nature where theses/articles/regulations were accessed, among others, they were treated through content analysis. The analysis of the results informs us that in the year 2022 within the framework of the tax reform in Portoviejo, for the concept of tax collection from large taxpayers, made up of companies or natural persons who, due to their volume of transactions, are the object of special attention. and treatment by the Tax Administration, 74,432,419USD were collected; in contrast to the 56,558,813USD collected in 2021, highlighting a substantial increase, being that in the first two quarters of the current year 2023, the SRI has reported a total of 44,872,474USD, this figure, if compared to the In the same period (January-June) of the year 2022, where the collection reached a total of $3,369,8385 and in the year 2021 (January-June) where $2,701,9342 was obtained, it is much higher than that of both periods. The general conclusions indicate that the tax reform has been favorable for the proposed goal of the national and local government to increase the amount of tax collection.