El Covid 19 y su impacto en la recaudación tributaria en el periodo comprendido 2019-2021 en Ecuador

Abstract

This 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.