Repercusiones del covid19 en el sistema tributario del Ecuador y su ranking frente a otros países.

Abstract

Tax systems are essential for the collection of taxes, since the economic spending of the countries depends on them; Among the items we have the Income Tax (IR) and the Value Added Tax (VAT), which are the highest income obligations that Ecuador has. This article aims to analyze the repercussions caused by the Covid19 pandemic in the collection systems of Ecuador compared to the countries of Latin America. For this purpose, a descriptive-documentary cross-sectional methodology was carried out in order to obtain true, reliable information from indexed databases that were verified and approved by different researchers. The results show that Covid19 had a direct impact on the economies of Latin American countries, especially in the first half of 2020, however, the policies adopted by governments, precisely in Ecuador, helped reduce the burden of the crisis, by deferring the payment of taxes, which generated momentary relief for local companies.