Mecanismos de elusión tributaria y su impacto en el crecimiento de la recaudación tributaria del cantón Machala del período 2018.

Abstract

El análisis de este caso tiene como objetivo determinar los mecanismos de elusión tributaria, para conocer su impacto en el crecimiento de la recaudación en el Cantón Machala en el año 2018. Sin duda alguna esta variable resulta un tanto compleja para su análisis, en razón de que la elusión tributaria realiza acciones que le permite disminuir el pago de impuesto por medios aparentemente lícitos, es decir que se aprovecha de los vacíos de la ley.The analysis of this case aims to determine the tax avoidance mechanisms, to know their impact on the growth of revenue in the Machala Canton in 2018. Without a doubt, this variable is somewhat complex for its analysis, because of that tax avoidance carries out actions that allow it to reduce the payment of taxes by apparently lawful means, that is, it takes advantage of the gaps in the law. In this academic study it was possible to determine the management that has been carried out by the regulator and tax collector, the Internal Revenue Service (SRI), which in order to promote good tax practices, presented in 2018 a Control Plan and Fight against Fiscal Fraud, (PCLFF 2018), whose purpose is to make citizens respond positively and transparently to combat tax fraud. Undoubtedly, the SRI has had permanent litigation to impose legality and achieve control of tax avoidance, a problem facing the state and that must be resolved to safeguard the social and economic development of the country. Although the circumvention is not a crime, behind it is disguised as a bad practice that seriously affects the country, because; originates a deficit in the fiscal coffers. To deal with this problem, it is necessary that the entities that are immersed, have to unanimously adopt rules that allow combatting elusive behaviors; that it is not impossible to do so and thus counteract the factors that influence elusive acts, such as those of a political, social, economic and geographical nature. The methodological approach of this study is purely qualitative and quantitative, so it relied on bibliographic-documentary research, whose contribution was essential for the acquisition of theoretical knowledge and achieve significant learning, on the other hand, the quantitative analysis allowed to determine the levels of collection and tax avoidance. The methods applied were inductive, because it was necessary to specifically analyze the problem in the Machala canton to determine the damage that is caused in the state coffers, while the deductive method investigated the elusive mechanisms at the national level to specify the results in the place established in this study and the statistical method, allowed to base the reality on tax collections in the Machala canton in the period 2018. With the results achieved in the investigation process in the Internal Revenue Service (SRI), it was determined that tax avoidance mechanisms are carried out, so the institution has carried out the respective procedures in order to prevent bad tax practices and motivate taxpayers to good tax practices and thus promote tax culture, to achieve compliance with the Regulation of the Internal Tax Regime Organic Law. The analysis of the statistical data provided by the (SRI) and the interview with businessmen of the Machala canton, allowed to issue the respective conclusions and recommendations, with possible alternatives to solve the problem analyzed.