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

Abstract

Abstract: The present investigation analyzed the tax violations in the Reforms of the Internal Revenue Service (SRI) and its incidence in the collection in the Portoviejo canton, period 2018-2020; for this purpose, the tax information of 5077 taxpayers with tax offenses during the indicated period was evaluated. Among the outstanding results, interest for late payment (65%) and tax fines (31%) were evidenced as the offenses with the highest collection volume, configuring a total collection for tax offenses of USD 5,089,622; having as main collector the manufacturing industries (46%) and commerce (16%). Portoviejo's tax collection represents 0.42% of the total collected in the country, while the collection for tax violations means 3.02% of the total tax collection in the canton and tax fines are 1.07%. of the collection for the same concept at a national level. The most significant year at the level of collection for tax violations was 2018 (60%) among the three years evaluated, due to the effect of the tax remission promoted by the Productive Development Law.