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

Abstract

Abstract: The present study is developed with the objective of analyzing the application of the new Tax Reforms in taxes and their impact on the collection of tax violations in the province of Bolívar, Guaranda canton during the periods 2018-2020. It is a descriptive study with a quantitative approach, considering the tax information from the Internal Revenue Service (SRI), we worked with all the companies and natural persons that have committed violations. Main The results reflect that more tax violations were received in the 2019 period than in 2018 and 2020. The majority of tax fines were collected in the sector wholesale and retail trade repair of motor vehicles and motorcycles, followed by tax interests in the financial and insurance sector, In 2019 Guaranda participates in the total collection of the province of Bolívar with 54.10% and, in turn, 0.3% of the collection of tax violations at the national level.