Análisis de las infracciones tributarias en las Reformas del Servicio de Rentas Internas (SRI) y su incidencia en la recaudación en la provincia de Santo Domingo de los Tsáchilas, cantón La Concordia, periodo 2018-2020

Abstract

Abstract: Tax violations generate a deficit in collections and this affects the development of each country. Therefore, it is important to analyzethe application of the new tax reforms in taxes and the incidence in the collection of tax infractions in the province of Santo Domingo de los Tsáchilas, La Concordia canton, period 2018-2020. For thisreason, the application of the new tax reforms in taxes and the incidence in the collection of tax offenses in the province of Santo Domingo de los Tsáchilas, canton La Concordia, period 2018-2020 are analyzed. For this purpose, a quantitative methodology, documentary design and descriptive scope was used. The population is made up of taxpayers from La Concordia. The analysis technique was documentary and was carried out with the matrix for data collection. The results determine that the new taxreforms caused a decrease in values collected for violations in La Concordia where 37.12% was received (2018); 32.84% (2019) and 30.02% (2020), although an increasing fluctuation is identified between 2018 and 2019, with 11% and from 2019 to 2020, with 19%, in tax interests; being the economic sector of commerce, the one that has incurred the most in the payment of tax fines, with 31.06%. It is evident that tax reforms improve tax collection.