Análisis de infracciones tributarias en las reformas del Servicio de Rentas Internas (SRI) y su incidencia en la recaudación del cantón Montúfar, provincia de Carchi, periodo 2018 - 202

Abstract

Abstract: The purpose of this study was to analyze the tax violations in the reforms of the Internal Revenue Service (SRI) and their impact on the collection of the Montúfar canton, province of Carchi, period 2018-2020. For this purpose, information was collected on tax reforms throughout the history of Ecuador and its historical evolution in terms of implemented changes. A descriptive research was used using the quantitative method; As a universe population, there was the participation of 730 taxpayers (2018-2020 series) of type natural persons, companies and taxpayers without tax denomination. The tax reforms provide for three types of tax infractions: regulatory offenses, contraventions and crimes, which are sanctioned by the Civil Code and the Tax Code through sanctions that range from the application of punishments on commercial rights, measures depriving the right to property, the imposition of economic fines, collection of interest and imprisonment or imprisonment. The reforms in the Law are administered by the SRI through a sanctioning regime that has served to reduce the frequency and severity of tax evasion on the tax revenues of the Ecuadorian state. However, there is an incidence in terms of tax violations on taxpayers due to tax culture problems and in some cases, due to external factors such as the 2019 indigenous strike and the 2019 COVID pandemic.