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

Abstract

Abstract: The purpose of this degree work is to ensure that the taxpayer generates awareness about the importance of timely compliance with obligations tax regulations to avoid possible sanctions for the commission of these infractions, which may have an impact on a demand and expenses for our own or for the company, for this, it was carried out an investigative, documentary and descriptive work of the database of infractions tax information provided by the SRI through its portal with which, from the first instance, denotes a high rate of commission of these infractions, which is why the population and study sample in the province of Santa Elena and canton of La Libertad in the period 2018 2020 where it is observed that among the interests, fines and sanctions taxes have been collected more than $275,000 in this period, with 2019 being the highest collection, the highest percentage 35.16% for tax violations has been contributed by economic activities of transportation and storage. being natural persons who have generated higher tax payments for this item.