IMPACTO DE LA EMERGENCIA SANITARIA COVID-19 EN LA DECLARACIÓN DE IMPUESTOS DE LOS COMERCIANTES DEL CANTÓN PEDRO CARBO

IMPACTO DE LA EMERGENCIA COVID-19 EN LA DECLARACIÓN DE IMPUESTOS

Abstract

Taxes returns are a fundamental part of the Tax Administration in which the income received from the sale of properties or services is reported. The purpose of this work is to analyze the impact of the Covid-19 health emergency on the tax return of the merchants of Pedro Carbo town, which seeks to verify the deficit of the tax values ​​received for the 2020 period, the merchants availed themselves of the provisions given by the COE local, to safeguard and control the spread of the virus in which it was affected the economic income, in the Pedro Carbo canton, the commercial activity was affected where the consumer's income was decreased, a descriptive methodology was carried out where the data tabulation is an important basis to demonstrate and know the impact on the decrease in tax collections , bibliographic that through scientific journals, books, degree reports and normat current taxes contributing to promote this research with bases and legal information, the inductive method allowed us to draw conclusions according to the situations or events that have developed, the results found were verified 46% less tax revenue, March with 39% less and September with a 37% deficit in income from declarations that in general per year fell from 15% les. In which it is concluded that this deficit is due to the health emergency throughout the 2020 period and the restrictions taken by the entities responsible for regulating the emergency.