Caracterización de los contribuyentes inscritos en el Registro Único de Contribuyentes del SRI, y determinación de la brecha de inscripción, con corte al 30 de noviembre de 2016, de la provincia Manabí

Abstract

In the Province of Manabí, there are 61,166 enrolled in the Single Registry of Taxpayers of SRI, which contribute to the development and advancement of the province, it is necessary to emphasize that the registration in the RUC is mandatory for all natural persons, legal entities without legal personality, national or foreign, who start an economic activity is permanent or occasional the same that should allow them to earn profits to be able to tax, SRI seeks in itself that there is a tax culture within the country. In the investigative work, the information of the taxpayers registered in the Single Taxpayers Registry (RUC) was classified and stratified according to the different levels that resulted in the factors that have influenced directly or indirectly in the inscription. It was visualized that Manta and Portoviejo are the main cantons with more contributors in the province of Manabí; as well as that male gender prevails among taxpayers and that the predominant activities are wholesale and retail trade, agriculture, livestock, forestry and fisheries.