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...

• Autor principal: Paredes-Torres, Maribel (author)
• Outros Autores: Cando-Zumba, Ana del Rocío (author), Varela-Aldás, José (author)
• Formato: article
• Idioma: eng
• Publicado em: 2022
• Acesso em linha: https://www.mdpi.com/2071-1050/14/5/2537/html; https://hdl.handle.net/20.500.14809/3003