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

Abstract

Abstract: The purpose of the research work is to carry out an analysis of the application and the effects of the new tax reforms and their impact on the collection of infractions tributaries in the Guayaquil canton, in the period 2018 2020. There are different types of current taxes, and failure to comply with the regulations related to these entails sanctions that may be pecuniary or more serious. At the value collected by these sanctions, different procedures were applied to finally find the results obtained. Thus, it could be observed that the collection in 2018 exceeded that of 2017, and in turn, it was lower than that of 2019, the year in which one of the highest collections in the history of the SRI. And finally, in 2020, collection decreased slightly compared to the previous year. Among the main activities that contributed to this collection were those of commerce, agriculture, activities professionals, manufacturing industries and transportation, all this because Guayaquil is considered one of the main economic hubs of the country.