Análisis de la variación del recaudo del impuesto a la renta en Ecuador desde la covid 19 periodos 2019 – 2022.

Abstract

The objective of this study was to analyze income tax collections after the Covid-19 pandemic through a comparative analysis in the periods 2019 - 2022. The research was quantitative, since a analysis of income tax collections, through the use of a documentary review using the cadastres issued by the Internal Revenue Service during the study period. Among the instruments used during the investigation, we highlight the documentary review, which helped determine how the problem of the pandemic left havoc that reduced economic collections, in addition to the use of content sheets that simplified the way in which the information could be presented. information that was reviewed, they improved the data section, giving more dynamism to the analysis, being useful to divide each of the fundamental indicators for the analysis of the collections received during the covid-19 pandemic season.