Evasión tributaria y su incidencia sobre el IVA. caso pymes comerciales del cantón Machala.

Abstract

The objective of this study is to determine the generative effect of tax evasion on the contribution of VAT payment, in small commercial companies belonging to the air conditioning industry, specifically for the sale and maintenance of air conditioning systems. The research design is based on a descriptive non-experimental cross-sectional model, as the study period the years 2019 and 2020 were determined, for the station of secondary sources of indexed scientific bases such as Latindex, Redalyc, Scielo, Dialnet and search in pages government websites; The sample considered for the study were 8 companies to which a survey form with 10 questions designed based on the Likert scale was applied. The results of the case show that there is a notable incidence of tax evasion on the collection of taxes, which fosters a poor tax culture in taxpayers, with this, companies in this sector use financial devices such as the purchase of invoices from shell companies to reduce the burden of contributions to the State.