Análisis de infracciones tributarias en las reformas del Servicio de Rentas Internas (SRI) y su incidencia en la recaudación del cantón Tulcán, provincia de Carchi, periodo 2018 - 2020 cMaría Eugenia Puetate Yar.

Abstract

Abstract:The purpose of this investigative work was to analyze the tax offenses in the reforms of the Internal Revenue Service (SRI) and their incidence in the collection of the Tulcán canton. A descriptive, non-experimental study was developed, with a quantitative approach, evaluating 3,378 cases of infractions registered on the SRI platforms during the period 2018-2020. The main results show three types of legal consequences: regulatory violations, infractions and crimes and are sanctioned through the Civil Code and the Tax Code with commercial prohibition actions up to imprisonment or prison. The tax reforms have great significance on the collection for infractions at the cantonal level; The collection for tax violations of the Tulcán canton represents a minimum percentage of the global tax collection, with 2020 being the year with the highest concentration of collection for violations. This phenomenon is related to the effects of the pandemic on the economy of taxpayers, who prioritized the payment of their production costs to survive the crisis, postponing the payment of their tax obligation.