Gestión tributaria en empresas turísticas y su impacto en el desarrollo económico del cantón Machala.

Abstract

This research work consists of the description of the tax management handled by tourism companies and their economic contribution in the Machala canton during the period 2019 - 2023. In addition, to understand the challenging context during the pandemic and the way in which this type of organizations had to perform in order to continue with their work activities. The design used in our research has a qualitative approach, where the interview script tool was used for the respective analysis of the object of study. The results show that tourism entities have difficulties in their administration with respect to taxes, since they are subject to taxes on the income generated from the goods and services they offer, which is why it is essential to have a specialist in the accounting area who can contribute with his knowledge for the effective management in the follow-up of tax obligations in accordance with the legal constitution.