The covid-19 pandemic and taxpayers' rights

Abstract

The general objective of this research work was to legally analyze the covid-19 pandemic and the taxpayer's rights. The research is developed from the quantitative paradigm, it was also framed from a documentary-bibliographic design, through the inquiry, collection and critical documentary analysis and bibliographic reference, based on the methodical, rigorous and deep exploration of various documentary sources such as scientific research, articles and refereed works, laws. Describing the findings found, allowing the development of the theoretical body in relation to the subject of study. It is concluded that, the sanitary emergency forced the State to tax reforms that improve tax collection with taxes such as the special contribution; the increase in the withholding percentages and the payment of income tax in function that the income affects the liquidity and working capital of the companies being seer the violation of the productive right under the concept of equity and tax progressivity.