Caracterización de sanciones pecuniarias a los contribuyentes de la Zona 7. Caso de estudio de la provincia de Loja, en el periodo 2012 – 2016.

Abstract

The purpose of this investigation is to identify and analyze the reasons why different types of taxpayers do not comply with their tax obligations; this research work was based on studies conducted in previous years by the Internal Revenue Service (SRI), in addition to extensive research conducted to taxpayers in zone 7 of the city of Loja, it has been possible to determine real data on the declaration of taxes on their companies, penalties and fines. Nevertheless; through the field work carried out one of the most relevant points observed is the analysis of the financial penalties that affect economically the different taxpayers, this is due to the lack of knowledge of the updating of the tax reforms in Ecuador on the part of managers and accountants, so that each year they are sanctioned more than once for not complying with the provisions of the Tax Code, Instructions for the Application of Pecuniary Sanctions, the Law of the Internal Tax Regime and the Reform Law of Tax Equity.