Análisis de las infracciones tributarias en las Reformas del Servicio de Rentas Internas (SRI) y su incidencia en la recaudación en la provincia de Pichincha, cantón Distrito Metropolitano de Quito, periodo 2018-2020

Abstract

Abstract: The present research work called Analysis of the tax infractions of the Internal Revenue System (SRI) and its incidence in the collection in the province of Pichincha, canton DMQ, period 2018-2020, has as general objective to analyze the application of thenew tax reforms in taxes and the incidence in the collection of tax infractions in the DMQ, period 2018-2020. As specific objectives the identification of tax reforms and their collection. Toreachthe objectives that have been set, the descriptive-quantitative method is used, the two research methods were of great help since through them it was possible to quantify the research problem posed, through the use of dynamic tables in Excel and its presentation in statistical graphs.The results show that the year with the highest collection for tax infractions was 2018, the DMQ collected 63% of the national collection. This constitutes an important indicator since it shows that the reforms are not carried out through an in-depth study, so they do not constitute a long-term support for the economy.