Análisis de las infracciones tributarias en las reformas del Servicio de Rentas Internas y su incidencia en la recaudación en la provincia del Guayas, cantón Samborondón, período 2018 - 2020

Abstract

Abstract:This degree work mainly addresses the scope that the tax reforms in the tax collection of the Samborondón canton from 2018 to 2020, also significantly summarizes the main tax revenues in the canton and national level which are the Value Added Tax followed by the Tax on Income, Despite the reforms, tax collection was increasing, except in the year 2020 since it decreased, however, it was not in relation to the reforms but due to the pandemic that originated that year, collection for tax violations was controlled and in each of the years it represented a maximum of 1% of what was collected, which leaves given that the level of infractions is not increased, which allows us to interpret that the degree of tax culture among taxpayers is good, despite the main reason why entities commit tax violations is particularly for evading taxes and not affect your liquidity, however there are occasions in which it is due to ignorance tax and do not apply tax regulations correctly.