Efecto covid-19 en Ecuador: analisis de la recaudacion del impuesto a la renta 2019-2020.

Abstract

This research aims to carry out a comparative analysis of the effects of Covid-19 in the collection of Income Tax in 2020, taking as a reference the collections of 2019. The applied methodology is quantitative-analytical in nature based on collection of statistical data of the Internal Revenue Service of Ecuador and bibliographic review focused on scientific articles, where each of the income tax taxes, withholdings at source, personal and legal income tax, income tax is analyzed. to inheritances, bequests and donations. The results show that the impact generated by the covid19 on the Ecuadorian economy was negative during the months of April to December of the year 2020; The Ecuadorian State as an adjustment measure establishes the deferral of income tax payments, this meant a decrease in income in the tax administration of almost 34% compared to 2019, however, with the recovery of tax collection Only as of September 2020, a significant improvement in income is already perceived.