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 Paltas, periodo 2018 - 2020

Abstract

Abstract: Tax infringements represent non-compliance with tax rules by a natural person or companies. The aim of this research work is to analyse the application of the new tax reforms and identify the incidence of offences according to their conceptualization; as well as the respective penalties and fines giving their importance, to study the impact of non-compliance with tax obligations in Paltas canton, Loja province, period 2018-2020. What was developed through a documentary investigation that allowed analysis, with the data found in the SRI and with the search in other secondary sources that help with the study and identification of infraction movements; It was carried out by describing and quantifying these data to obtain the results. It was determined that, approximately at the cantonal level, there was a 4% participation in tax infringements, is important to mention that the offences with the greatest impact were identified as tax fines, which represent a higher collection; also, considering the type of taxpayer, higher values have been generated in natural persons, which represent a higher incidence of offences.