Impacto tributario en la recaudación del impuesto a la renta en Ecuador en tiempos de pandemia covid-19.

Abstract

This case study focuses on the tax area, especially on income tax collection in times of the COVID – 19 pandemics. It is important to mention that tax collection has become a fundamental tool that generates income for the State, since through it the country finances social and economic projects for the welfare of society. During the period 2020 it has been evidenced that income tax collection has decreased as a consequence of the pandemic and the measures established by the Government to counteract the spread of the virus. The COVID – 19 pandemics has had negative impact on the economy of Ecuadorians, causing problems in the productive, commercial and health sectors. Due to all the difficulties that occurred, it became evident that some taxpayers carried out acts of tax evasion and avoidance, with the sole purpose of not paying too much tax and thus comply with their obligation. In Chapter I, general aspects were considered such as the contextualization of the object of the case study, the problem, the justification and objectives, which lead to the solution in the development of the research. The object of study was based on the collection of income tax in Ecuador during the sanitary emergency. In addition, the changes that occurred in tax policies and their impact on the country's companies will be known. Therefore, the justification is based on the reality faced by taxpayers during the financial crisis, thus the general objective is to analyze the tax impact of income tax collection in times of pandemic in Ecuador. In the Chapter II, the theoretical contextualisation has been considered, taking into account publications of scientific articles that have the purpose of providing greater security and credibility to the research. Likewise, the laws, regulations and other legal tools that support the information in the updates in the tax reforms are argued. Chapter III presents the methodology of the case study, which aims to demonstrate the process of data collection, as well as the analysis of the feasibility of the research. The methods used were qualitative and quantitative, as they were used to obtain statistical information for subsequent analysis and deduction of the work. Finally, in the Chapter IV, the results of the research are presented, showing the impact that the collection of income tax had on the COVID-19 pandemic, in addition, the difference that existed in the collection of this tax in the periods 2019 – 2020 is demonstrated, and in the same way, the tax reforms in the microenterprise sector were analysed. Finally, through the conclusions it has been demonstrated that the lax laws implemented caused confusion and economic instability in the businesses of the country’s taxpayers.