TAX COLLECTION FOR EDUCATION IN ECUADOR DUE TO COVID-19 EMERGENCY IN 2020

Tax collection is the main source of financing for the General State Budget in Ecuador, revenues that allow meeting fundamental needs such as health, education, security, infrastructure, among others. This research analyzes the impact on tax revenues for education in Ecuador for the 2020 period generated by the COVID-19 health emergency. It shows the results of the impacts that have been produced by the types of taxes and according to the economic activity; the decrease in tax collection significantly affected the income of the General State Budget of 2020, which implied a budget deficit, non-compliance of the plans and programs planned to be developed for 2020 due to the lack of resources in the Ecuadorian State.