Caracterización de los contribuyentes inscritos en el registro único de contribuyentes del SRI y determinación de la brecha de inscripción al 10 de agosto de 2016 de la provincia de Cotopaxi

Abstract

The objective of the investigation is to characterize the taxpayers registered in the SRI Taxpayer Registry, and determination of the taxpayer registration gap in the province of Cotopaxi; the investigation is descriptive. The results obtained indicate that a total of 65,535 taxpayers are enrolled in the RUC, of which the majority are active, concentrated in the canton of Latacunga. Of this group of taxpayers, 94% corresponds to individuals and 6% to companies. With respect to the class of taxpayer, 0.9% corresponds to special, 72.7% to another class and 26.4% to RISE. In the enrollment gap, 82.20% of the PEAs are not registered in the SRI. It was also established that the majority of natural persons are not obliged to keep accounts. The economic activities, with the highest percentage of taxpayers, are the wholesale and retail trade activities; repair of motor vehicles and motorcycles, followed by transportation and storage.