Análisis de las infracciones tributarias en las Reformas del Serviciode Rentas Internas (SRI) y su incidencia en la recaudación en el cantón Latacunga, provincia deCotopaxi, periodo 2018-2020

Abstract

Abstract: This work analyzes the tax infractions in the Reforms of the Internal Revenue System (SRI) and its incidence in the collection in theLatacunga canton, province of Cotopaxi, period 2018-2020. It seeks to identify tax violations in the Tax Reforms and analyze the collection of tax violations in the Latacunga in the years 2018, 2019 and 2020. It is a non-experimental research, where the comparative descriptive technique is applied, the same one used by historical data from secondary sources for analysis, which was done through the development of dynamic tables with the SRI database for the period 2018-2020. The main results found show thatin 2018 there is a higher collection for tax infractions at the national and cantonal levels, due to the Organic Law for Productive Development in Official Registry No. 309, which was issued today, August 21, 2018. 2018, giving a period of 90 business days for taxpayers to voluntarily avail themselves of the benefits of remitting 100% of interest, fines and tax surcharges.