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

Abstract

Abstract:The development of e determination of the incidence that these represent in the collection of the Gualaceo canton of the province of Azuay. For its development, the incidents on the sanctioning regime in tax matters in Ecuador were described, as well as the identification of the aspects that were part of the tax reform. The methodology used was non experimental, descriptive type, taking as the main source of data collection, the secondary information obtained from the SRI database, based on the collection statistics for the years 2018-2020. the quantitative analysis of the information provided. Consequently, the incidence of the reforms proposed by the SRI with respect to the indicated indicators is diminished. The reforms analyzed contain precise regulations to prevent fraud and achieve an incentive for a greater contribution from taxpayers. Tax penalties are established as actions that compromise due compliance with tax duties.