Principales determinantes del cumplimiento de deberes formales, resultado de la aplicación de Controles Extensivos por parte de la Administración Tributaria ecuatoriana durante el año 2014

Abstract

The following research attempts to determine the main variables that influence on the management of control to the submission of tax declaration within the Ecuadorian Tributary Administration. This will be done through the analysis of indicators and statistical analysis. It was found that chances of improvement for the control process and the statistical analysis allowed the finding of the main determinants of this process which are: the submission of tax declaration as the result of the sphere of influence, the channel of communication used to notify the initial document, the closing of cases without any decisive sanction, high number of pending sanctions, planning of controls and indifference of the taxpayer to the intervention referring to this type of revision