Caracterización de los contribuyentes inscritos en el Registro Único de Contribuyentes del SRI y determinación de la brecha de inscripción al 10 de noviembre del 2016, en la provincia del Guayas

Abstract

The present research emphasizes the analysis of variables that determine the factors that affect taxpayers for their enrollment in the RUC of the Internal Revenue Service. In this regard, a historical account is taken of the enrollment margins from mid-1930 to November 30, 2016, referring to the evolution of this variable over time. In addition, for cross-stratification, crosses of variables by gender of the taxpayer, location, date of beginning of economic activities and / or last update of the RUC, state, class and type of taxpayers are shown; As well as by economic activity based on the International Standard Industrial Classification (ISIC), becoming in a field study with descriptive emphasis By stratifying data from the Internal Revenue Service, the results show that in the province of Guayas there are 20,241 taxpayers with open establishments, of which the largest number are in the Guayaquil canton in 75% of economic activities, 5% in The canton Durán, 9% in the cantons of Milagro, Naranjal and Samborondón, with 10% of taxpayers located in the other rural cantons of the Guayas Province