APLICACIONES DE SANCIONES PECUNIARIAS POR PARTE DEL SRI A PERSONAS NATURALES OBLIGADAS A LLEVAR CONTABILIDAD.

Abstract

In recent years, the Tax Administration has established strict financial penalties as a mechanism to prevent and punish the late submission or omission of statements of taxes, well, the commission of offenses and regulatory offenses, because taxpayers persist in evasion and tax avoidance. Although initially financial penalties caused inconvenience to some taxpayers were necessary steps for the passive entity be trained and promptly comply with the submission of tax information. The development of this research aims to collect information to understand the philosophical guidelines of laws and regulations on taxation on applications to financial penalties from the Internal Revenue Service (SRI) required to maintain accounting records to individuals, to analyze and issue a judgment on the development and annual change in the dollar value for tax collection by these sanctions. Finally, the main conclusions that were reached during the course of the investigation, issuing a judgment of the author's own detailed.