Análisis de las infracciones tributarias en las Reformas del Servicio de Rentas Internas (SRI) y su incidencia en la recaudación en el cantón Atacames de la provincia Esmeraldas periodo 2018 - 2020

Abstract

Abstract: The present work aimed to analyze the application of the new Tax Reforms in taxes and the incidence in the collection of tax infractions in the canton Atacames, province of Esmeraldas, period 2018-2020. The methodology was quantitative and descriptive, with a documentary design, the population is given by natural and legal persons according to the tax information of the Internal Revenue Service (IRS). Among the results, it was evidenced that the taxpayers of the canton paid infractions that are divided into the groups of: tax interest, tax fines and other non-tax, a total collection between 2018 to 2020 of $294,940.00 which means between 3% to 5% of the total taxes of the canton. It is concluded that natural persons mostly incur in committing infractions; also, companies to a lesser extent due to the tax reforms carried out, which increased the collection in the analyzed period. It is important to recognize that changes in the regulations serve to improve collection, but must be framed in the principles of justice and equity.