دورية أكاديمية

INCIDENCE OF THE COVID 19 PANDEMIC ON TAX COLLECTION IN ECUADOR

التفاصيل البيبلوغرافية
العنوان: INCIDENCE OF THE COVID 19 PANDEMIC ON TAX COLLECTION IN ECUADOR
المؤلفون: Jácome Tamayo Sandra Patricia, Procel Silva María Alexandra, Toledo Castillo Norma del Rocío, Ruiz Salgado Myriam Valeria, Mora Guevara Bryan Israel
المصدر: Journal of Positive Psychology and Wellbeing; Vol. 7 No. 1 (2023): Journal of Positive Psychology and Wellbeing; 1074-1091 ; 2587-0130
بيانات النشر: Gokmen Arslan
سنة النشر: 2023
المجموعة: Journal of Positive Psychology and Wellbeing (JPPW)
الوصف: The present research aims to analyze the incidence of the COVID 19 pandemic in the tax revenues of the Ecuadorian state, for which an analysis of tax collection has been made. The research is descriptive and analyzes the information of the collection statistics of the Internal Revenue Service, a comparative study is carried out of each of the taxes between the periods January - July 2019 and January-July 2020, in which a notable decrease in the state's economic resources is evidenced, with the most affected taxes being the Value Added Tax (IVA ), the Income Tax (IR) and the Special Consumption Tax (ICE). It is concluded that the COVID 19 pandemic has considerably affected tax collection in Ecuador causing, among other factors, the slowdown of the country's economy.
نوع الوثيقة: article in journal/newspaper
وصف الملف: application/pdf
اللغة: English
العلاقة: https://journalppw.com/index.php/jppw/article/view/15846/10166Test; https://journalppw.com/index.php/jppw/article/view/15846Test
الإتاحة: https://journalppw.com/index.php/jppw/article/view/15846Test
حقوق: https://creativecommons.org/licenses/by/4.0Test
رقم الانضمام: edsbas.6BD549EF
قاعدة البيانات: BASE