Caracterización de los contribuyentes inscritos en el Registro Único de Contribuyentes del SRI y determinación de la brecha de inscripción con corte al 10 de noviembre del 2016, de la provincia de Carchi

Abstract

The main objective of this research it`s to characterize the taxpayers registered in the SRI's Single Taxpayer Registry, dated November 10, 2016, through a descriptive development using the database provided by SRI ; Of a population of taxpayer registrations in Carchi, it was found that 26,429 are in active status and 22,836 have and open location, 39% are in the RISE regime and only 1% in special, the decade of 2000 registers a huge beginning of activities inside of the province, 67% have an antiquity between 0-10 years, there is a large percentage of activities whose income does not exceed the maximum amounts, so that 89% of taxpayers are not required to keep accounts. The main economic activity of the province of Carchi is related to wholesale and retail trade, repair of cars and motorcycles, the enrollment gap was determined at 29.73%, there is about 14,753 possible taxpayers that could be include in RUC.