Caracterización de los contribuyentes inscritos en el Registro Único de Contribuyente del SRI, y determinación de la brecha de inscripción, con corte al 10 de noviembre de 2016, provincia de Chimborazo.

Abstract

This research was carried out with the objective of characterizing the taxpayers registered in the single taxpayer registry of the SRI, and determining the registration gap, with a cut to November 10, 2016 in the province of Chimborazo, considering that tax collection allows The governments of each country finance the expenditure of goods and services necessary to generate a process of equitable economic development among its population. For this, a descriptive investigation was carried out based on secondary information collected through the Internal Revenue Service of Ecuador (SRI). The results show that the enrollment gap within the province of Chimborazo reaches 15% of the total economically active population, which is categorized by certain variables, such as the type of economic activity carried out by the local population, Gender of the person administering it, the type of tax regime in which they are found and the type of taxpayer