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

Abstract

Abstract: When talking about tax violations, curiosity is aroused about the contribution that this generates in the collection of the state, the objective of the investigation being to analyze the tax violations in the SRI reforms, their incidence in the collections in the province of Morona Santiago, Morona canton, period 2018-2020. The analytical-descriptive method was used that allowed the required information to be collected, a database was designed on the infractions that have been generated during these years of study under different analysis criteria. According to the information from the SRI database, the results show that there are three types of infractions: interest for tax and non-tax arrears; tax and non-tax fines; and other non-tax income; In 2018, the economic activities that contributed the highest collections were construction; in 2019, more was collected for violations, and in 2020 wholesale and retail trade, automobile and bicycle repair were the ones that paid the most taxes and, finally, it is natural persons who have mainly incurred tax penalties.