Análisis de las infracciones tributarias en las reformas del Serviciode Rentas Internas (SRI) y su incidencia en la recaudación en la provincia de Chimborazo, periodo 2018- 2020

Abstract

Abstract: The tax infraction is the transgression of a rule or law committed by a natural person or legal. Within the investigation, the impact of tax offenses and the incidence in the collection of taxes in the province of Chimborazo. The methodology used is quantitative descriptive and documentary type. The population is made up of taxpayers of the province of Chimborazo. The technique was documentary and the data matrix extracted from the SRI for the years 2018-2020. Where, allowed to analyze the results determining that the tax reforms were decreasing to values ​​charged by concept of tax interests of the province of Chimborazo where 35.50% was received (2018); 38.40% (2019) and 28.10% (2020), and related to tax offenses for economic sector there is an increasing fluctuation in 2018 $1,501,358.38 was collected, in the 2019 $1,624,329.57, and in 2020 it was $1,104,006.15 where the collection of tax fines in commercial economic activities wholesale and retail, repair of motor vehicles and motorcycles, such as manufacturing industry.