Caracterización de los contribuyentes en la presentación de las declaraciones de Impuesto a la Renta de las personas naturales en la provincia de Loja, período 2014 – 2016.

Abstract

The present work "Characterization of the taxpayers in the presentation of the income tax returns of the natural persons of the province of Loja" is based on the analysis of variables of variables to determine the factors that affect taxpayers to generate the income gap. omission of presentation of income tax. The study was a descriptive one it has taken the databases Internal Revenue Service (SRI) zone 7, Loja, from 2014, 2015 and 2016, with a cut to may of the following year, for the stratification of variables by type of taxpayer, location sector, economic activity and economic transaction of taxpayers. The results determine that the highest level of omission is concentrated in natural persons not obliged to keep accounts, in the cantons of Loja, Catamayo and Puyango mainly the urban area, it is determined that the taxpayers of smaller economic size have a higher level of omission and those who are engaged in economic activities of wholesale and retail trade; repair of vehicles and household goods.