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

Abstract

Abstract: The objective of this work is to analyze the incidence in the collection of the tax offenses that occurred in Girón during the period 2018-2020. The research design was of a documentary nature since the data published by the SRI was used and the type of research was quantitative-descriptive, with which it was possible to obtain the values of the collection in Girón for tax fines and the incidence was established. of these on the national collection. It was found that the laws with tax reforms have the constant of causing infractions due to ignorance of the new obligations on the part of taxpayers, in addition to external factors such as the COVID-19 Pandemic, which is confirmed by the increase in collection of fines in the year 2020, being the Productive Promotion Law, the Humanitarian Support Law and the Tax Simplification and Progressivity Law, the ones that had the most impact for the increase in tax infractions. It was also found that particularly in Girón, service activities are those that had tax offenses with the highest incidence on national collection.