Análisis de los ingresos turísticos y liquidación del impuesto al valor agregado en Manta, en contexto de la pandemia Covid-19

One of the activities that generate income and contribute to the Gross Domestic Product of nations is tourism. Through this it is possible for a country to attract thousands of people by promoting its natural resources, attractions, cultures and other factors that incite interest and curiosity to learn about them. Its use will depend to a large extent on government measures in terms of the support they provide to those who carry out this type of activity. One of the forms of tourism contribution is through the collection of the Value Added Tax, a tax that is levied on transactions for the purchase of goods or provision of services, withholdings that are declared and informed by businesses before the governing body, becoming income for the nation, which is used to develop the different government plans. Keywords: Income, Tourist, Settlement, Taxes, VAT.Una de las actividades que generan ingresos y contribuyen con el Producto Interno Bruto de las naciones es el turismo. A través de este es posible que un país atraiga a miles de personas promocionando sus recursos naturales, atracciones, culturas y otros factores que incitan los intereses y curiosidad de conocerlos. Su aprovechamiento dependerá en gran medida de las medidas gubernamentales en cuanto al apoyo que brindan a quienes desarrollan este tipo de actividad. Una de las formas de contribución del turismo, es a través de la recaudación del Impuesto al Valor Agregado, impuesto que grava transacciones de compra de bienes o prestación de servicios, retenciones que son declaradas y enteradas por los comercios ante el ente rector, convirtiéndose en ingresos para la nación, los cuales son utilizados para desarrollar los distintos planes del gobierno. Palabras claves: Ingresos, Turísticos, Liquidación, Impuestos, IVA. ABSTRACT One of the activities that generate income and contribute to the Gross Domestic Product of nations is tourism. Through this it is possible for a country to attract thousands of people by promoting its natural resources, attractions, cultures and other factors that incite interest and curiosity to learn about them. Its use will depend to a large extent on government measures in terms of the support they provide to those who carry out this type of activity. One of the forms of tourism contribution is through the collection of the Value Added Tax, a tax that is levied on transactions for the purchase of goods or provision of services, withholdings that are declared and informed by businesses before the governing body, becoming income for the nation, which is used to develop the different government plans. Keywords: Income, Tourist, Settlement, Taxes, VAT. Información del manuscrito:Fecha de recepción: 06 de abril de 2023.Fecha de aceptación: 29 de junio de 2023.Fecha de publicación: 10 de julio de 2023