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

Abstract

Abstract: The main objective of the tax reforms in Ecuador is to improve the tax system, increasing tax collection, reducing tax evasion and increasing the efficiency of the system. Thus, in order to improve tax obligations, penalties are imposed on taxpayers who do not comply with their tax obligations. These penalties seek to encourage compliance with tax obligations and ensure tax collection in Ecuador. Under this scenario arises this study in order to analyze of tax violations in Catamayo Canton of Loja Province in the period 2018-2020, particularly in relation to the reforms implemented in the Internal Revenue System (SRI) and its impact on tax collection. To achieve this objective, data was collected from primary and secondary sources, including information from reports and records of the SRI, Superintendence of Companies as statistical data on tax collection. Due to the method applied, a quantitative approach was used, in which a descriptive analysis of the data collected was performed. The different categories of tax infractions were examined and it was determined that the year with the most tax infractions in the Catamayo canton was 2020.