Efectos post- COVID en el impuesto a la renta – régimen general de las empresas productoras y comercializadoras de acero localizadas en el DMQ en el período 2020-2021.

Abstract

This academic article shows the effects that the DMQ steel producing and trading companies had on the payment of income tax after the pandemic in the 2020-2021 period. To achieve the objectives, the provisions of the current regulations, the resolutions of the control agencies and the strategies that the companies implemented to recover their economy were analyzed, field research instruments were applied that allowed the identification of the economic impacts that they presented. steel producing and trading companies of the DMQ. The most relevant results show the scarce creation of provisions by companies, since it is very important as a base that can help mitigate possible fiscal problems, especially unforeseeable situations such as the pandemic and the effect it has had on the economy.