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 agosto de 2016, provincia de El Oro

Abstract

Abstract. This research work allowed us to determine the number of people registered in the Taxpayer's Unique Registry of the Internal Revenue Service in the province of El Oro with a cut-off date of August 10, 2016, and the characterization of taxpayers was also carried out. the stratification of the SRI database of this region, a comparative analysis was also made of the main variables that allow to establish the taxpayer registration gap in the RUC; We analyzed the causes of why there are people who are not registered in the RUC and in this way issue comments, conclusions and recommendations in order to improve tax management, this work contributed significantly to know the variables that influence the registration of taxpayers and the enrollment gap in El Oro, also helped society to improve its vision on the use of taxes and their transformation into improvements in basic services for a better quality of life.