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

Abstract

Abstract: The objective of this investigation is to analyze the tax offenses in the Reforms of the Internal Revenue Service (SRI) and its impact on collection in the canton Rumiñahui of the Pichincha province, period 2018-2020. The research methodology is quantitative descriptive type, with documentary research design. For the technique and The data collection instrument used the provisional statistical tables of the years 2018-2020 provided by the Internal Revenue Service and an Excel matrix. The results show that the tax offenses with the highest collection in the Rumiñahui canton were found in the year 2019 in the group of tax violations, tax fines and others non-tax, standing out in economic activities such as wholesale and retail trade. retail; repair of motor vehicles and motorcycles, increasing a margin of 5% for fines and interest with respect to the year 2018.