Análisis del impacto del covid-2019 en la recaudación tributaria en el sector de servicios en la ciudad de Loja, periodo 2019-2020
The impact of the COVID-2019 pandemic on the tax collection of the service sector in the city of Loja led to the approach of the problem of this study, for which; a mixed approach type of research was applied, being its design of non-experimental type, using the data collection instrument and the bi...
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| Format: | masterThesis |
| Language: | spa |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://dspace.unl.edu.ec/jspui/handle/123456789/24950 |
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Add Tag | Summary: | The impact of the COVID-2019 pandemic on the tax collection of the service sector in the city of Loja led to the approach of the problem of this study, for which; a mixed approach type of research was applied, being its design of non-experimental type, using the data collection instrument and the bibliographic research technique. In this regard, after analyzing the results, we could evidence that the affectation was differentiated. Not all service activities were affected by their income; the tax reforms as part of the government's strategies to face the crisis, where we had to sustain a means of compensation for the excessive public expenditure; affecting business performance, the increase in tax obligations impacted on the profits; and investment in a negative way and, at the same time, had an impact on the economy. Applying the survey technique to the companies that make up the lodging and food service activity, it became evident that as a result of the crisis caused by COVID-19, there were adverse effects on indicators such as turnover, profitability, productivity, and investments, debt level, and liquidity. To face this situation, companies have to move forward in searching for greater efficiency and productivity. In both cases, the role of tributary policies is essential to generate incentives for companies to focus on higher value-added products, change energy consumption, have an increased interaction among themselves, and incorporate new technologies. |
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