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

Abstract

Abstract:Infractions, contraventions and tax offenses may not only damage the corporate image of companies, but also lead to their closure in the case of circumvention or tax evasion. Thus, this research sought to analyze the application of the new tax reforms in taxes and the incidence in the collection of infractions tributaries in the province of Azuay, Canton Cuenca, in the period 2018 - 2020. The research methodology is descriptive, an analytical and synthetic method, inductive and deductive with a non-experimental research design. The population was constituted by natural persons and companies that present tax infractions. Concluding that the collection for infractions decreased in the last two periods to national level, while in the canton of Cuenca it remained high and there was an increase in 2020, especially in societies. In general, in the three periods in which the canton, there is a greater tax non-compliance and a high rate of collection of infractions by the SRI. Identifying that both in the periods 2018, 2019 and 2020 the months in which there was a higher collection for offenses were in June, August, October and November. In addition, it was highlighted that regardless of the type of taxpayer, all have committed some type of tax offense, either by ignorance of the regulations or fraud.