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

Abstract

Abstract: Theobjective of this research was to analyze the tax infractions in the Reforms of the Internal Revenue System (SRI) and its incidence in the collection in the Azogues canton of the province of Cañar, period 2018-2020. The applied methodology was quantitative, descriptive in scope, non-experimental design. The techniques and instruments for data collection were indirect observation to analyze the SRI database in the three years of study. The data processing technique was frequency tables and statistical graphs. The results determined that the main tax collected for tax violations in the Azogues canton are tax fines with an average of 55.8%, followed by interest for tax arrears with 37.4% and finally the other non-tax with 6.8. %, being natural persons the onesthat affect the infractions with an average of 56.7%. The collection of this type of tax in recent years at the cantonal and provincial levels has grown, while at the national level the income from infractions has decreased. It is concluded that Ecuador is at the limit of the Laffer curve when registering adecreasedin the collection of taxes.