Publicación: Efectos financieros y tributarios del Covid-19 en los contribuyentes personas naturales de Villavicencio, comuna 7
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This research work consisted of the analysis and explanation of the financial and tax effects produced by the COVID-19 pandemic specifically in the taxpayers of natural persons in the city of Villavicencio, commune 7. The research problem included describing, detailing and demonstrate the causes and consequences that impacted micro, small and medium-sized enterprises. The research was developed under the descriptive-explanatory research methodology. As a tool for collecting information, the application of surveys was carried out through sampling, whose questions presented the study variables. In the development of the research project, variables such as: identification of the person, description and classification of the effects were analyzed. As a result of the application of the surveys, it was possible to conclude that the impact produced in this sector of the economy is really important and worrisome for the natural persons who carry out activities in the commune 7 of Villavicencio, Meta, since the majority suffered damages that interrupted with the continuity of their business and in the same way generated financial effects for these people such as: the decrease in their income, temporary closings of businesses and financial indebtedness, these being the most repetitive effects according to the survey applied for this sector.