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

Abstract

Abstract: This study deals with the analysis of tax infractions in the Tax Reforms. Internal Revenue Service (SRI) and its impact on collection in the province of Galapagos in the period 2018-2020. For this work, the Organic Law for the Productive Promotion, Investment Attraction, Employment Generation, Stability and Fiscal Balance (2018); Organic Law on Tax Simplification and Progressivity (2019); Law Organic Humanitarian (2020); Internal Tax Regime Law and the Tax Code. The Information was taken from the statistical database of the Internal Revenue Service (SRI), considering the total number of active companies during the study period and, in addition, are registered with the Superintendence of Companies, Securities and Insurance (SCVS); Therefore, the research is documentary, descriptive with a quantitative approach. The Results show an increase in collections for tax violations caused by the reforms and at the same time, allow us to visualize the lack of compliance with the tax obligations on the part of taxpayers.