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

Abstract

Abstract: The tax system has been immersed in constant changes due to non-compliance with tax obligations corresponding to the lack of fiscal awareness of taxpayers, which is the main event that affects said collection, this causes a shortage of resources that are essential for satisfy the needs of society, the tax control body is obliged to carry out controls, therefore the present research work called analysis of tax violations in the province of Carchi of the Bolívar canton from 2018 to 2020, aims to identify tax violations through quantitative-descriptive methodology, using techniques such as systematic review, data collection from the study period, therefore it integrates information organized into three groups, tax interests, tax fines and other non-tax, yielding results by type of taxpayer, By economic activity and type of sanction, among the main sectors are that those who mostly fall into tax violations are natural persons, and according to the field of economic activity, there is a greater increase in tax fines in professionals and farmers.