Efectos tributarios sobre la emergencia sanitaria Covid 19 en el sector turismo
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Fecha
2023
Autores
Ávila Pardo, Arleth Esther
Lenis Pérez, Clarisa Tatiana
Palacio Zarate, Andrelys Paola
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Muchos fueron los cambios que se generaron en el sector económico durante la emergencia sanitaria covid-19, en el presente trabajo y bajo revisión documental nos enfocamos en uno de los sectores más golpeados por esta crisis, el cual fue el sector turismo, ya que una de las medidas implementadas por el gobierno fue el confinamiento para evitar la propagación del virus, lo que conllevo a que este sector donde su principal fuente de ingresos son los turistas entraran en crisis por el confinamiento a nivel nacional y cierre de fronteras, por lo que el gobierno tomó cartas en el asunto y estableció ciertos beneficios en materia fiscal que le permitiera tener un alivio a este sector y así poder reactivarlo. El objetivo de este estudio fue analizar mediante revisión documental los efectos tributarios durante la transición de la emergencia sanitaria COVID 19 en el sector turístico de Colombia. Con una metodología basa en el enfoque cualitativo de alcance descriptivo que permitió obtener como resultados que debido a la crisis presentada por la pandemia y el impacto que tuvo en este sector, el gobierno implemento ciertos benéficos para agudizar los efectos por la desaceleración de la economía y darle un parte de tranquilidad al sector turismo. Se concluye que gracias a estos beneficios otorgados por el estado al sector turismo, donde algunos fueron transitorios, este logró reactivarse y adaptarse a la nueva normalidad.
Many were the changes that were generated in the economic sector during the covid-19 health emergency, in the present work and under documentary review we focus on one of the sectors hardest hit by this crisis, which was the tourism sector, since a One of the measures implemented by the government was the confinement to prevent the spread of the virus, which led to this sector, where its main source of income is tourists, entering a crisis due to the confinement at the national level and the closure of borders, for which The government took action on the matter and established certain tax benefits that would allow relief for this sector and thus be able to reactivate it. The objective of this study was to analyze through documentary review the tax effects during the transition of the COVID 19 health emergency in the Colombian tourism sector. With a methodology based on the qualitative approach of descriptive scope that allowed obtaining as results that due to the crisis presented by the pandemic and the impact it had on this sector, the government implemented certain benefits to sharpen the effects of the slowdown in the economy and give a bit of peace of mind to the tourism sector. It is concluded that thanks to these benefits granted by the state to the tourism sector, where some were transitory, it managed to reactivate and adapt to the new normality.
Many were the changes that were generated in the economic sector during the covid-19 health emergency, in the present work and under documentary review we focus on one of the sectors hardest hit by this crisis, which was the tourism sector, since a One of the measures implemented by the government was the confinement to prevent the spread of the virus, which led to this sector, where its main source of income is tourists, entering a crisis due to the confinement at the national level and the closure of borders, for which The government took action on the matter and established certain tax benefits that would allow relief for this sector and thus be able to reactivate it. The objective of this study was to analyze through documentary review the tax effects during the transition of the COVID 19 health emergency in the Colombian tourism sector. With a methodology based on the qualitative approach of descriptive scope that allowed obtaining as results that due to the crisis presented by the pandemic and the impact it had on this sector, the government implemented certain benefits to sharpen the effects of the slowdown in the economy and give a bit of peace of mind to the tourism sector. It is concluded that thanks to these benefits granted by the state to the tourism sector, where some were transitory, it managed to reactivate and adapt to the new normality.
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Palabras clave
Efectos tributarios, Covid-19, Turismo, Pandemia, Tax effects, Tourism, Pandemic
