Análisis de las infracciones tributarias en las Reformas del Servicio de Rentas Internas (SRI) y su incidencia en la Recaudación en el cantón Ibarra de la provincia Imbabura, Periodo 2018 - 2020

Abstract

Abstract:The titling work called Analysis of tax offenses in the Reforms of the Internal Revenue Service (SRI) and its incidence in the collection in the Ibarra canton of the Imbabura province, period 2018-2020 has been carried out to determine the incidence in the collection of values for the State regarding the collection of values for tax violations, which generate fines, being important to determine their origin, causes and consequences. A descriptive, non-experimental investigation was applied and we worked with information from the Internal Revenue Service, the Superintendency of Securities and Insurance Companies (SCVS), the Tax Code, the Internal Tax Regime Law, the Single Taxpayer Registry Law and other official sources. of information, in order to meet the objectives of the investigation. The main results indicate that there is an annual average collection for tax fines of 369,038, with an increase of 6% in the value collected in 2019 with reference to 2018, however for the year 2020 there is a decrease of 7% with reference to the in 2019, these variations reflect the general ignorance of taxpayers due to the constant changes in tax policies and regulations that have occurred in these years.