Análisis de las infracciones tributarias en las reformas del Sistema de Rentas Internas (SRI) y su incidencia en la recaudación en el cantón Francisco de Orellana, provincia de Orellana, periodo 2018-2020

Abstract

Abstract: Tax violations in the reforms of the Internal Revenue System (SRI) and its impact on collection in the Francisco de Orellana canton, Orellana province, period 2018-2020, specifically the influence of the principle of proportionality in the sanctions by the Tax Administration in the exercise of its powers since it must guarantee legitimacy and justice when imposing its fines, ensuring that their acts are motivated in such a way that they are framed in the tax principles, where the elements of the principle of proportionality and the economic situation are analyzed of the taxpayers, with the norms that establish part of the sanctioning regime; in order to demonstrate the proportionality of the fines with the infraction committed Through data provided by the SRI, with the taxpayers of the SMEs of the canton where in 2018 it is evident that Global Income Tax of $ 4,368,872, 2019 a value of 4,769,906 and the year 2020 an amount of 4,406,689; Research objectives were planted with descriptive statistical analysis and verification with the correlation method of the level of money collected.