ANÁLISIS DE EVASIÓN TRIBUTARIA DEL IMPUESTO A LA RENTA DE PERSONAS NATURALES: PERÍODO 2013- 2016

Abstract

Through research work, the objective was fulfilled of making known the importance of having an adequate tax culture; since a large number of taxpayers are unaware of their obligations as citizens due to lack of training. In the present research, a qualitative methodology was used with respect to the subject of study; An analysis of the tax evasion of income tax is projected in the results; helping to obtain solutions that can improve it by establishing the collection levels of the country and its comparison with other countries through the analysis of texts and bulletins issued by the SRI. As theoretical data, the methods to measure tax evasion and what it causes in the collection of Income Tax of natural persons are explained: period 2013-2016, for which legal aspects, concepts and quantification mechanisms were analyzed. the recaudation. In the end it is concluded that since there is no tax culture, monetary income is reduced to Ecuador, which is important to cover the needs of citizens.