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

Abstract

Abstract:The objective of this research was focused on: analyzing the application of the new tax reforms in taxes and the incidence in the collection of the tax violations in the Calvas canton of the province of Loja, in the period 2018-2020. The methodology that was used is of a descriptive type, with a quantitative approach and design of documentary character. The study was based on the analysis of each of the offenses that were have been carried out in the canton under study, with respect to the types of economic activity and the types of taxpayers. It was used as techniques and data collection instrument an Excel matrix with the statistical data from the years 2018 to 2020 provided by the Internal Revenue Service. The tax offenses were grouped into tax fines, tax and other non-tax interests. The results show that, in 2019, the have given rise to the greatest number of infractions in the Calvas canton, in the activities economic activities of: wholesale and retail trade, professional scientific activities and techniques, manufacturing industries and real estate activities, that taxpayers who most have incurred in violations are natural persons.