Impacto por covid-19 en la recaudación del impuesto al valor agregado en la ciudad de Machala 2019-2020.

Abstract

The collection of taxes by the Tax Administration in Ecuador is of great importance since, in this way, income is generated to increase the General Budget of the State, however the collection of taxes has suffered a significant decrease, this is due to the fact that from the year 2020, the world went through a global pandemic produced by the Covid-19, being that the country for its part entered into an economic instability, The health emergency had a strong impact on all productive sectors, including the tertiary sector, which includes economic activities and is one of the sectors that collects the most taxes for the administration of the State. For this reason, the present research aims to determine the impact by Covid-19 on the collection of Value Added Tax in the city of Machala in the period 2020, taking as a reference the collection of the period 2019, being VAT an indirect tax that generates greater collection, therefore, and greater income to the budget of the Ecuadorian State. The methodology used is the quantitative method by obtaining statistical data information from the website of the Internal Revenue Service, in addition the analytical method was applied to analyze the data obtained, through the construction of tables, graphs for the analysis of information and finally the literature review of scientific articles in indexed journals such as Scielo, Redalyc and Scopus was used to support this work.In addition, an analysis of the periods 2019, 2020 until the year 2021 was carried out to determine the decrease in the tax collection, on the other hand, the cessation of activities in the periods mentioned above was taken into consideration, based on this, a comparative analysis of how much the pandemic affected the collection of Value Added Tax (VAT) was carried out. In the results it was obtained that the most affected months in the year 2020 during the pandemic stage by the sanitary emergency in the collection of the tax were April, May, June, July and August, being that in the last months it recovered notoriously, this year presented a decrease of 9% in comparison with the previous period, therefore, it is concluded that such decrease is due to the confinement and stoppage of commercial and labor activities due to the sanitary emergency, Therefore, it had an improvement from the month of September due to the economic reactivation through the limited capacity of people, teleworking and virtuality, while for the period 2021 there was a quite satisfactory increase, surpassing the two previous periods, which was due to the reactivation of the economy, the improvement of control processes, as well as increased consumption of various products and services and therefore sales increased steadily.