Análisis de las infracciones tributarias en las Reformas del Sistema de Rentas Internas (SRI) y su incidencia en la recaudación en el cantón Machala de la provincia El Oro, periodo 2018-2020

Abstract

Abstract: (N/D) The final degree project was related to the topic Analysis of infractions tax in the Reforms of the Internal Revenue System (SRI) and its impact on the collection in the Machala canton of the El Oro province, period 2018-2020 , whose objectives were aimed at identifying tax infractions in the Tax Reforms of Ecuador; analyze the collection of tax violations in the Province of E Oro, Machala canton, period 2018-2020. For the development of the research, the analytical-synthetic, inductive-deductive, mathematical, statistical methods. The results of The research shows that the resources collected in 2018 are related with tax and other non-tax interests. In 2019, the mostly tax fines. In 2018, a value was collected that exceeds the sum of the proceeds collected between the years 2019 and 2020. When making a comparison between the tax collection, in 2019 the amount collected in Machala exceeds 0.50; while which in 2018 and 2020 is below 0.50%.