ABSTRACT
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.
ABSTRACT
Projects are responses to identified problems. So a thorough analysis to detect the problem is extremely important in project management. There are countless types of projects depending on their purpose, content among other issues. Among these, those related to content and social development stand out due to the current context. In the development of this research, the characteristics of a project in a general sense are detailed and it is specified in those related to social programs, taking into account the current situation in the world, mainly influenced by the economic crisis and the Covid 19 pandemic. The foundations for the design and development of a procedure for the evaluation of social projects will be established. A series of principles and premises related to these will be analyzed using the AHP and TOPSIS multicriteria methods in their neutrosophic version. The result is a decision support tool for all the people involved in the process © 2021. Neutrosophic Sets and Systems. All Rights Reserved.