Contabilidad y Auditoria

Permanent URI for this community

Medidas tributarias implementadas por el covid-19 y su efecto en el sector turístico de Manta, año 2020

(Universidad Tècnica Manabì, 2021) Álava Quijije, Sandy Jaritza ; Ganchozo Bermello, Byron Alexander ; Mendoza Fernández,Verónica

The present degree work was carried out under the investigative modality, the focus of the topic was the tax measures implemented by the covid-19 and its effect on the tourism sector of Manta, year 2020. The intention of this topic was to analyze the tax measures implemented by covid- 19 and its effect on the manta tourism sector in 2020, with the completion of the same we hope to contribute to the development and improvement of our faculty, as well as the people who were benefited by making their opinions known. The fulfillment of the previously exposed objectives could be verified since we carried out the respective diagnosis of the situation of the tourist establishments and to the extent that it affected businesses in the covid-19 pandemic, the incidence of the municipality in reactivation of the businesses, as well as that of the Ministry of tourism by the state, additionally the collection of taxes carried out by the SRI was verified. For this we used the already known observation techniques, interviewing the Director of the Municipality's Department of Tourism and applying surveys to 241 owners of tourist establishments in the Manta canton where the level of impact that the Pandemic had in 2020 could be evidenced.