Examinando por Autor "Carpio Villavicencio, Andrea Estefanía"
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- ÍtemSolo MetadatosAnálisis de la recaudación tributaria durante la pandemia causado por el Covid 19 en el periodo 2019 al 2022(Universidad Católica de Cuenca., 2023) Armijos Quezada, Michelle Estefanía; Carpio Villavicencio, Andrea Estefanía; Flores Flores, María Eliza; 0105761456; 0107264293Tax revenues in Ecuador depend on economic, political, and social conditions; the COVID-19 pandemic is considered one of the factors that significantly changed people's lives, forcing them to stop trading and paralyzing the country's economy. Several taxpayers were covered in mechanisms to pay lower taxes while others could not make their payments which evidenced a tax deficit. This article aims to analyze the tax collection during the COVID-19 pandemic from 2019 to 2022 through descriptive and bibliographic research supported by the inductive method and quantitative analysis of the information presented by the governing bodies in tax matters such as the Internal Revenue Service (IRS). The results show the negative impact of COVID-19 on tax collection in 2020, with a 13.22% decrease in total revenue concerning 2019, concluding that as of 2021, a significant recovery will begin as a product of the economic reactivation.