Análisis de la infracción tributaria en las Reformas del Servicio de Rentas Internas (SRI) y su incidencia en la recaudación en el cantón Jaramijó de la provincia de Manabí del periodo 2018 - 2020

Abstract

Abstract: Tax violations are constituted as non-compliance with current tax regulations in Ecuador. The purpose of this study was to analyze the tax violations in the Reforms of the Internal Revenue Service (SRI) and their incidence in the collection in the Jaramijó canton of the province of Manabí for the period 2018-2020. For this purpose, a non-experimental methodology was proposed, using the SRI databases as the main tool for the elaboration of equation matrices on a universe population of 671 taxpayers. It was evidenced that the manufacturing industries are the sector with the highest volume of collection for infractions; the trend of the level of collection in Ecuador for infractions is of a slight but sustained increase, with a similar behavior for the canton of Jaramijó. The collection for tax offenses was affected in 2018 by the tax remission, for 2019 the effect of indigenous unemployment was demonstrated and for the year 2020 the level of collection for offenses was affected by the pandemic the socioeconomic effects of population mobility restrictions.