Análisis del nivel de sanciones e infracciones tributarias, sus efectos en el cumplimiento tributario de obligaciones en la provincia de Sucumbíos durante los años 2017-2022.

Abstract

The thesis project entitled "Analysis of the level of sanctions and tax violations, their effects on tax compliance with obligations in the province of Sucumbíos during the years 2017-2022", has as a general objective to analyze the levels of sanctions or tax infractions and their effects on tax compliance of obligations in the province of Sucumbíos during the years 2017-2022, establishing the main causes of non-compliance and determining which obligations present the highest number of sanctions or tax infractions. The purpose is to foster tax culture and reduce non-compliance with tax obligations. Moreover, the methodology used in this research combines a mixed approach, which includes quantitative and qualitative data. Quantitative data were obtained through the analysis of statistics provided by the Internal Revenue Service and the examination of scientific articles, theses, and other reliable resources related to the topic. These data allowed for statistical analysis and obtaining objective and numerical information about the studied phenomenon. In conclusion, the importance of identifying and addressing the main causes of non-compliance with tax obligations in Sucumbíos effectively is highlighted. These causes may be related to a lack of knowledge about tax regulations, insufficient resources to fulfill fiscal obligations, or even intentional evasion. Understanding these causes is crucial to implement appropriate strategies that promote voluntary compliance and reduce noncompliance. The manual developed in this thesis aims to contribute tothis purpose by fostering tax culture and providing clear and accessible information about the current tax sanctions and regulations.