Income Tax for Microenterprises in the COVID-19 Pandemic: A Case Study on Ecuador

In this work, we analyze the income tax in Ecuador in 2020, which was affected simultane-ously by two factors: the economic crisis caused by COVID-19 and the implementation of a new tax system. The objective is to evaluate the effects of these factors on the economic status of a group of taxpayers a...

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Autore principale: Paredes-Torres, Maribel (author)
Altri autori: Cando-Zumba, Ana del Rocío (author), Varela-Aldás, José (author)
Natura: article
Lingua:eng
Pubblicazione: 2022
Accesso online:https://www.mdpi.com/2071-1050/14/5/2537/html
https://hdl.handle.net/20.500.14809/3003
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