Eficiencia de la política tributaria ecuatoriana, durante el estado de excepción por emergencia sanitaria causada por el covid 19

Abstract

Tax policy is an important element for the achievement of economic objectives and for the sustenance of public spending in the countries of the world, therefore the collection of taxes is considered as permanent income for the formulation of the General State Budget in Ecuador, which comes from a coercive contribution. This present study aims to determine that during the COVID 19 pandemic in Ecuador, the efficiency of the tax policy in relation to the levels of tax collection has not been significantly affected, contrary to the paralysis of the economic system, it has presented a reduction of just one third of the collection in relation to what was received for the same concept during 2019, favoring the fulfillment of economic objectives planned for the 2020 period in the framework of the pandemic. Through the implementation of a descriptive, nomothetic methodology and the use of methods such as observation and information analysis, it is concluded that the tax policy in the country has not suffered major changes or detriment during the pandemic, thanks to the economic measures adopted by the current government, mainly through administrative acts that have guaranteed respect and recognition of the existing legal system on tax issues, presenting a reduction in tax collection issues of 16.8% in relation to the same period of year 2019 according to data obtained from the Internal Revenue Service SRI.