Factores que originan la evasion tributaria y su incidencia en la recaudacion tributaria del Ecuador.

Abstract

The purpose of this research is to determine the causes of tax evasion and its impact on tax collection. That is, we will proceed to analyze the most frequent mechanisms among taxpayers that would lead to the origin of the fraudulent act and with which it is considerably affecting the tax collection that is part of the non-oil revenues that make up the budget. general government, limiting the financing of works and services for the entire community. The study will apply a documentary and descriptive methodology, since the information will be obtained from secondary data recovered from indexed scientific databases and national government platforms. With which it is obtained that among the main mechanisms of evasion are from the lack of values to the discontent of the citizens.