Análisis de las infracciones tributarias en las reformas del Sistema de Rentas Internas (SRI) y su incidencia en la recaudación en la Provincia de Pastaza Cantón Santa Clara en el periodo 2018-2020

Abstract

Abstract: The study examined tax collection in the Santa Clara canton between 2018 and 2020, evaluating the impact of tax reforms and their violations. The investigation quantitative analysis carried out focused on analyzing tax violations in Santa Clara from 2018 to 2020, using a descriptive design and statistical techniques. Data was collected from companies and individuals, using matrices and analysis in Excel. Saint Clare, a region with diverse economy and tourism, served as the study area to understand the trends and frequencies of violations. An increase in violations was observed taxes and an unequal distribution of the tax burden, with natural persons contributing more than societies. A group of taxpayers was also identified without classify, suggesting informal economy. Although tax collection showed a slight upward trend, this did not offset the impact of the violations. It is proposed a review of reforms and implementation of strategies that consider the characteristics of taxpayers and local conditions. It is recommended to improve the mechanisms of control, deepen the study of taxpayers, adapt the reforms to factors contextual and economic, and promote tax education.