Análisis de las infracciones tributarias y su incidencia en la recaudación en el cantón Otavalo provincia de Imbabura, período 2018 - 2020

Abstract

Abstract: At present, the non-compliance of taxpayers in the tax regulations is evident, hence the present investigation seeks to analyze tax offenses and their incidence in the collection in the Otavalo canton, province of Imbabura, period 2018-2020. The applied method was quantitative with a descriptive scope, the database of the Internal Revenue Service (SRI) was analyzed where the information on tax collection was quantified and classified by tax interest, tax fines and other non-tax; according to the type of taxpayer, economic sector and the comparison of national and cantonal collection, during the study period. The results of interest for late payment has a higher participation in 2020 with 0,29%, tax fines have a percentage of 0,43% in 2018, the other non-tax variable has a collection of 0,12% in the year 2018, these percentages are from the comparison between the Otavalo canton and the national collection. It is concluded that it is due to not complying with formal duties, caused by the taxpayer s lack of culture and tax awarenes.