Aporte tributario del sector terciario ecuatoriano: Antes, durante y después del Covid-19

Abstract

Levels of tax collection, among other factors, depend on the economic performance of different sectors. In which, the tertiary sector has had a great participation in the Ecuadorian economy. However, it is vulnerable to any adverse situation because of its dependence on domestic consumption. Therefore, in this context, it was sought to analyze the tax contribution of the tertiary sector in the period 2016 -2021 (I quarter) taking into consideration the situation of the sector as that of its main activities before, during and after the Covid-19. Through the quantitative method under a correlational approach, with information from official sources such as the BCE and the SRI, it was possible to show the great contribution of the sector to tax collection being on average 72%. As well as, how much the Covid-19 has affected the behavior of the sector being a fall of 13.2%, in which, in activities such as those related to tourism were the most affected. At the empirical level, by means of a correlation between variables, it was demonstrated that the economic behavior of the sector has had a significant impact on the levels of tax collection.