Examinando por Autor "Flores Flores, María Eliza"
Mostrando 1 - 3 de 3
- Resultados por página
- Opciones de ordenación
Ítem Solo Metadatos Análisis 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.Ítem Acceso Abierto Análisis de la reforma de gastos personales del régimen general y su impacto en la recaudación período 2021-2022(Universidad Católica de Cuenca., 2024) Flores Montero, Daysi Magaly; Flores Flores, María Eliza; 0303018899; María ElizaThis study analyzes reforms in deducting personal expenses and their impact on the tax collection on personal income from 2021 to 2022 in Ecuador. Reforms in fiscal policies play a crucial role in nations' financial stability and sustainable development. Personal expense policies are essential to tax systems as they directly affect citizens' economy and tax equity. The study employs a descriptive and cross-sectional methodology, analyzing changes in deductible amounts, accumulated limits, and the issuance of sales receipts in the two years considered. The Personal Income Tax collection chart shows a significant 33% increase in March 2022 compared to 2021. The comparison of the deductibility of personal expenses between both years reveals adjustments in pre-tax profits and changes in deduction limits, with specific considerations for exceptional health expenses. In conclusion, the reforms impact collection and taxpayer behavior, aiming for more significant equity and efficiency. Continuous monitoring and tax education are recommended. Future work can explore long-term impacts, equity, and international experiences to enhance the tax system.Ítem Acceso Abierto El Covid 19 y su impacto en la recaudación tributaria en el periodo comprendido 2019-2021 en Ecuador(Universidad Católica de Cuenca., 2023) Calle Loja, María Gabriela; Flores Flores, María Eliza; 0105559801This article aims to present the impact of the COVID-19 pandemic crisis on tax collection. For thi, a descriptive, non-experimental, and longitudinal type of research was used, with a quantitative approach that allowed the analysis of data from the Internal Revenue Service (SRI by its Spanish acronym) of Ecuador for the periods 2019-2021. It was determined that the temporary cessation of economic activities, the decrease in income, demand for products, and unemployment impacted trade, as well as individuals, and consequently tax collection. The study determines that the overall tax collection at the national level decreased by 13.22% in 2020, reflecting the impact of the economic deficit suffered by both natural and legal taxpayers during the sanitary emergency caused by COVID-19. Among the most affected provinces were Pichincha, Guayas, Azuay, Manabí, Tungurahua, and El Oro, with a drop during 2020 of 74.88%, 18.37%, 15.91%, 11.73%, 10.71%, and 6.54% respectively compared to the previous year. However, in 2021, the most significant recovery was seen, with an increase of 115.54% compared to 2020 in the province of Tungurahua, and Zamora Chinchipe with 47.19%. Overall, most provinces experienced a recovery in tax collection in 2021 compared to 2020, although most are still below 2019 tax collection levels.
