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

Abstract

Abstract: The present investigative work carries out the analysis of the tax violations of the province of Cotopaxi canton Sigchos, and its contribution to the general collection that is in charge of the Internal Revenue Service (SRI), remembering that tax violations constitute one of the means used by the authority to strictly comply with the duties that taxpayers have when carrying out a duly registered economic activity, the informative data is extracted directly from a matrix of the SRI portal, as a fundamental basis to carry out the study of the collections that have had to through the three consecutive fiscal years 2018, 2019 and 2020; For this, a descriptive investigation was carried out and the data expressed are quantitative. The result obtained from the investigation is that the Sigchos canton obtains a high percentage of tax collection due to infractions due to tax fines, since there are taxpayers who are not complying with their tax obligations in the times established by law.