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

Abstract

Abstract: Know what are the main tax offenses that are frequently committed; and their impact on society is essential to contribute to a correct tax culture in our country; Thus, the academic work: "Analysis of tax violations in the Reforms to the tax regulations of the Internal Revenue Service (SRI) and its incidence in the collection in the Cotacachi canton of the Imbabura province, period 2018-2020" has as purpose to determine the tax offenses committed in the Cotacachi canton and its impact on the collection thereof. Using the descriptive methodology, we collect information through statistical data, which allows an analysis of the offenses committed mostly by the taxpayers of the canton and obtain as a result the main concepts for which taxpayers are subject to tax sanctions derived in the payment of interest, and penalties.