La presión tributaria como determinante en la rentabilidad del sector turístico de la provincia de Galápagos

Abstract

This article analyzes the influence of tax pressure as a determinant in the profitability of the tourism sector in the Province of Galapagos, mentioning its international tourist power due to the amount of endemic flora and fauna it possesses. The objective of this study was to observe the behavior of collections in said sector and describe the events that affected profitability in 2021. For this reason, the deductive methodology was used for its preparation, with a probabilistic sample with a mixed approach, that selected 42 companies dedicated to the tourism promotion activity, from which information was collected through the survey tool to know their perception regarding the level of economic impact and secondary sources were examined, in addition a linear regression model was applied to determine if the tax pressure within the sector directly causes reductions in the profit margin. As a result of the observations and evaluations, it was possible to establish the existence of a correlation between the variables studied, reaffirming the impact suffered by the tourism sector as a result of the Covid-19 pandemic, simultaneously generating a delay in local growth. The foregoing also allows us to affirm that, despite the conditions that arose, the fiscal pressure (given its condition of enforceability) was not reduced in obligation but rather in collection, since the obligations of the tourist entrepreneurs did not disappear, but were extended.