Incidencia de la tributación en la liquidez de la empresa ecuatoriana en el periodo 2020 – 2021.

Abstract

This research aims to analyze the taxation of the liquidity of Ecuadorian companies during the pandemic in the year 2020 - 2021. The applied methodology was through the bibliographic method, with a descriptive research approach. The Ecuadorian economic system is seriously affected by the crisis caused by COVID-19. Focused on issues related to taxation in Ecuador, liquidity, economic crisis, percentages in variations due to tax collection, acquisition of goods and services, affectations of work activities, effects on low productivity due to the new technological era during that time, decrease in demand for sales of products and services. Finally, it is concluded that due to the economic situation, companies had to face reduced liquidity due to lack of sales, the dismissal of employees and the adoption of electronic commerce as a new opportunity.