Taxes and natural disasters, impact of covid-19 on the economy of Ecuador and on accomomodation and food and beverage service activities

Abstract

We expose criteria on what natural disasters are, we explore the relationship between the economy and taxes, it  always bearing in mind that the common thread is the presence of COVID-19 and the impact on the country's economy, specifically in accommodation and service activities. food and beverages, to achieve this we present general data on the collection of income tax and VAT value added tax, global and sector results, for the period 2018 - 2020, data obtained from the Internal Revenue Service SRI, from the National Institute of Statistics and Censuses (INEC) we take values ??of deaths and the main causes, for the same period. We complement the study by analyzing financial information of companies that carry out lodging and food and beverage service activities, which by tax law must present information to the Superintendence of Companies, in the period analyzed. We generalize, systematize results and present our conclusions.