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 de Loja

Abstract

The present investigation through a descriptive study characterizes the taxpayers of the province of Loja based on information provided by the local tax administration “Servicio de Rentas Internas”, additionally determines the taxpayer registration gap in the RUC. The most influential variables in the registration of taxpayers in the RUC are: economic activity, type of taxpayer, canton and sex. 29.31% of taxpayers are engaged in wholesale and retail trade. 93.08% of the taxpayers are natural persons, and only 6.92% are companies. Taxpayers are concentrated in the Loja canton with 65.64% of the total. And 6 out of 10 contributors are male, on the other hand, the enrollment gap represents 79.73% of the EAP.