Descripción

The purpose of this review article is to describe the situation presented in companies during the COVID-19 pandemic and the measures adopted by the government to favor their permanence and reactivation and ensure their function of providing products and employment. In the referential framework of the research ‘Business Economic Situation in the city of Pasto due to the COVID-19 pandemic’, it is evident that the economy is going through a crisis that affects the dynamics of companies and warrants state intervention, by means of relevant policies to face such situations. It assumes the descriptive method, through the documentary review of updated sources and published in scientific and electronic journals. The pertinent information was systematized under aprocess that started with the choice of the topic, followed by the determination of the objective, collection of the bibliography, and development of the argument until the conclusions. Even though the Colombian government implemented emergency mitigation measures, some fiscal, to alleviate tax responsibilities, others to provide financial leverage and improve the liquidity of companies, as well as labor measures that became a first relief against the situation, it is necessary to guarantee their continuity, as well as improve access for most companies.