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

Abstract

Abstract:Tax violations constitute a breach of tax obligations and are produced by action or omission. As a consequence of their commitment, the taxpayer is penalized according to the provisions of laws and regulations. The objective of the present investigation was to analyze the new tax reforms in taxes and the incidence in the collection of tax offenses in the province of Loja, Loja canton period 2018-2020. This work was of a descriptive type and its application of a quantitative nature, under the analysis of the information collected from the database of the Internal Revenue Service (SRI), which in total reflected information on 6013 taxpayers who have committed some type of tax offenses. during the years of study in the Loja canton. It was observed that in total there are 40 infractions grouped by tax interests, tax fines and other non-tax, that the collection for infractions in the Loja canton has occurred mostly in 2019 for wholesale and retail trade economic activities (G ); scientific and technical professional activities (M); and construction (F), constituted mainly as tax fines and tax interests.