Factores que inciden en la aplicación de sanciones tributarias a las personas naturales obligadas a llevar contabilidad.

Abstract

Taxes are important to finance the expenses of a nation for the benefit of its citizens. To achieve this, there are legal regulations that must be complied with by the taxpayer, otherwise they may be subject to sanctions that include fines and interest. However, the purpose of the tax administration, executed by the Internal Revenue Service, is not to be a sanctioning entity, but rather to educate natural and legal persons to increase their tax culture. The objective is to determine the factors that affect the application of tax sanctions to natural persons obliged to keep accounts. The research method was descriptive with a qualitative approach through the bibliography technique. For a better understanding of the factors that affect tax sanctions, a practical case was developed to calculate fines and interest by a natural person who failed to comply with their tax obligations, which seeks to increase the taxpayer's tax culture.