Estudio técnico sobre una propuesta para establecer la licencia anual de funcionamiento (LUAF) de las agencias de viajes y operadoras de turismo en la ciudad de Riobamba, provincia de Chimborazo, post-situación covid-19.

Abstract

The objective of this research is the elaboration of a technical study to establish the annual operating license (LUAF) of travel agencies and tour operators in the city of Riobamba, province of Chimborazo because of COVID-19, for the situational diagnosis was selected the electronic survey technique, applied to members of the Travel Agencies and Tour Operators (AAVOT) and non-members Association. Then the mapping of actors related to this research was elaborated and the virtual interview technique was used for the validation process of the results, in addition the deductive and dialectic method was applied where the regulations or legal framework of the LUAF tax for the agency sector was analyzed, the financial reports that each company delivers annually to the Superintendence of Companies were used, also a proposal on the establishment of the value of the LUAF was formulated by making a SWOT matrix and based on this, strategies were established. In the province of Chimborazo there are 42 establishments, it was evidenced that the two groups studied were affected by the pandemic situation causing the closure of establishments, dismissal of staff and loss of income causing indebtedness; it has also been identified that the operating permit LUAF is the highest tax paid by these establishments, strategies were established in order to contribute to the improvement of the treatment of LUAF; it is concluded that there is no manual that clearly explains the process of calculating the LUAF, there is also a crisis in the agency sector.