Efecto de la reducción del IVA, en la actividad económica alojamientos (hoteles), durante los feriados en el sector turístico, del Distrito Metropolitano de Quito, en el Año 2023

Abstract

This academic article is based on research analyzing the effect of the VAT reduction during public holidays, focusing on accommodations in the tourism sector within the Metropolitan District of Quito. Understanding this effect is important, as it was a measure implemented by the government in office with the sole purpose of encouraging tourism and, in turn, reactivating the entire tourism sector, which was severely affected by the Covid-19 pandemic. The aim of this article is to analyze whether this measure had the expected effect or if, on the contrary, it did not result in any significant advantage—particularly in hotels located in the Metropolitan District of Quito—considering both large and small accommodations. Ultimately, this article seeks to determine whether a VAT reduction acts as an effective reactivation mechanism that could be applied to other activities, or whether it fails to yield the expected results for the sector. It also considers other factors that may offer advantages or disadvantages when implementing such a measure. Field research was conducted using surveys in order to obtain direct information from the source of the issue. Additionally, data was gathered from both private and governmental institutions to support the findings. The surveyed companies in the Metropolitan District of Quito shared their perspectives and participated efficiently and voluntarily by answering the proposed questions, which allowed for the collection of highly reliable information. This data serves as a valuable reference for the explanation and conclusion of this research work.