“Recaudación tributaria por efecto de la pandemia por covid 19 en la provincia del Chimborazo, cantón Riobamba, año 2019 - 2021.”

Abstract

This Degree Work was proposed with the objective of analyzing the tax collection due to the effect of the COVID-19 pandemic in Chimborazo Province, Riobamba Canton, year 2019-2021. A methodology with a mixed approach was used, descriptive-explanatory in scope, with a non-experimental, cross-sectional design investigation, with an inductive-analytical method, using observation, surveys, and information sources as techniques, as well as data collection instruments. To do this, the information was collected by completing a questionnaire from a sample, analyzing the relationship between the subjects involved through questions that show the taxpayer's position with respect to the tax administration. Obtaining, as a result, the changes derived from the tax policy of Ecuador, used in the period of the health emergency in 2020, obtaining adverse effects on tax collection, since the level of the collection was lower during this stage, a result that was reflected after the implementation of the survey that the impact caused is worrisome and important for the taxpayers of the Riobamba Canton causes negative impacts on people since it interrupts the continuity of their activities and in the same way generates financial impacts such as the decrease in their income, dismissal of workers, temporary closure of businesses, etc., these were the most repeated impacts, according to the results obtained. Finally, it is concluded that among the changes are mainly various tax benefits, such as tax reductions, an extension of deadlines, etc., which were very essential to cope with the debts presented at the time and it is recommended according to the collection of information carried out strategies so that the Internal Revenue Service (SRI) can apply them and thus achieve an improvement in the collection.