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Retos de la Dirección
versión On-line ISSN 2306-9155
Resumen
AGUIRRE GUZMAN, María Guadalupe; OLIVEIRA ARAUJO, Jamille Carla y MEDINA CELIS, Laura Margarita. Fiscal and academic changes induced by the COVID-19 virus, in Brazil y México. Rev retos [online]. 2023, vol.17, n.1, e23102. Epub 30-Ene-2023. ISSN 2306-9155.
Objective:
To show the findings of the review of the actions of the fiscal and academic authorities of Brazil and Mexico on the occasion of the pandemic and its economic and social impact. Methods and techniques: Documentary and field review of actions in both areas in databases on government fiscal measures due to the economic effects of Covid-19.
Main results:
Within the actions followed by the public administrations of the federal entities of the countries under study, the partial and total exemption of contributions, postponement of dates of compliance with tax obligations, studies and proposals that were considered in the academy to get ahead of the health and economic crisis.
Conclusions:
The analysis of the government incentives that were granted to people and companies due to the pandemic, gave rise to the discussion and analysis of actions for economic and social recovery, which allowed the advancement of science and the intervention of the academy within the public, private and social sectors, with business incubators, study laboratories with the participation of students and teachers, business chambers and the public sector.
Palabras clave : Covid-19; strategies; tax; virtuality.