@article{Galarza_Ordóñez Parra_Zamora Zamora_2022, title={Importance of strategies in Tax Obligations facing of the Covid-19 Health Emergency in SMEs in Cuenca, Ecuador}, volume={7}, url={https://revista.religacion.com/index.php/religacion/article/view/878}, DOI={10.46652/rgn.v7i31.878}, abstractNote={<p class="p1">Ecuador has among its main revenue taxes; however, tax compliance represents a divergence between the state objective of collecting taxes for public investment and people’s willingness to avoid paying taxes. Due to the health crisis caused by Covid-19, tax collection decreased, public debt rose and GDP declined, during this crisis the government decreed, in March 2020, several measures that prevented companies from carrying out their activities normally, facing a weak economy in the process of reactivation. The objective was to analyze the importance of tax compliance for the country and the panorama of SMEs in the city of Cuenca in the context of the Covid-19 global pandemic, considering their income, sources of employment, and income tax caused from the periods 2016 to 2020. For the study, a methodology with a mixed approach was used, descriptive scope from a non-experimental and longitudinal design of group evolution in the SMEs of the canton Cuenca-Ecuador, whose result shows the impact of the pandemic in the first year leading to confinement and strong restrictions such as free movement were imposed, which brought about the socioeconomic effect that affected a third of the population. Therefore, a proposal of generic strategies was established to support tax obligations in order to avoid penalties and strengthen the contribution to the country.<span class="Apple-converted-space">&nbsp;</span></p&gt;}, number={31}, journal={Religación}, author={Galarza, Julissa and Ordóñez Parra, Janice and Zamora Zamora, Edgar Geovanny}, year={2022}, month={Mar.}, pages={e210878} }