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

Abstract

Abstract: The objective of the work was to analyze the application of the new tax reforms in the taxes and the impact on the collection of tax violations in the province of Zamora Chinchipe, Zamora canton, during the period 2018-2020. The methodology used It was descriptive in nature, documentary type, non-experimental design, quantitative method. The The population was made up of companies and natural persons registered in the Service of Internal Revenue canton Zamora as follows: year 2018 (48,588), 2019 (51,956), 2020 (533,837); focusing on the regime for remission and reduction of interest and fines of the Organic Law for Productive Development, Investment Attraction, Generation of Employment and Stability and Fiscal Balance. In 2018, this law had a positive impact on the collection of overdue loans and tax revenues, achieving greater collection tax, although challenges were also identified in the implementation of these measures. However, the years 2019 and 2020 were negatively affected in the part of collection due to the COVID-19 pandemic.