Examinando por Autor "Galarza Jiménez, Julissa Maribel"
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- ÍtemAcceso AbiertoEstrategias para el Control Interno de las Obligaciones Tributarias frente a la Emergencia Sanitaria Covid-19 en las Pymes de Cuenca - Ecuador(Universidad Católica de Cuenca., 2021) Galarza Jiménez, Julissa Maribel; Ordoñez Parra, Janice Licenia; 0706339371Ecuador has among its main revenues taxes. However, tax compliance represents a divergence between the state objective of collecting taxes for public investment and people's willingness to avoid paying taxes. Due to the health crisis caused by COVID-19, tax collection decreased, public debt rose and GDP declined; during this crisis the government decreed several measures that prevented companies from carrying out their activities normally. Under this context, Ecuadorian SMEs are facing a weak economy and in the process of reactivation, therefore, it is likely that SMEs taxpayers are less likely to prioritize compliance with tax obligations and payment of taxes. The objective of this study is to analyze the importance of tax compliance for the country and the panorama of the Cuenca’s SMEs in the context of the global pandemic COVID-19, considering their income, sources of employment and income tax caused from the periods 2016 to 2020, to conclude with the proposal of generic strategies that support the internal control of tax obligations so that their compliance is properly avoiding penalties and strengthen the contribution to the country. For the development of the study, it was used a methodology with a mixed approach, and a descriptive scope from a non-experimental and longitudinal design of group evolution in the SMEs from Cuenca-Ecuador