Análisis del efecto financiero ocasionado por la aplicación de la liquidación, por incremento patrimonial no justificado a una persona natural.

Abstract

The purpose of this research is to determine the financial impact on taxpayers of the application of a settlement process of the SRI for unjustified increase in assets, verifying the regulatory effects defined in the law and its impact on the taxpayer's finances. Based on the problem of study, the paradigm used is the positivist one because it allows to measure and observe the phenomenon to be studied, facilitating the researcher to carry out his work under his independence and objectivity. The proposed object of study focuses on the analysis of the financial impact resulting from the application of the settlement for unjustified increase in assets in order to understand the financial, tax and social consequences faced by taxpayers subject to this tax process. The methodological process of the research includes different techniques for obtaining information. A mixed methodology is used to analyze the financial effect of the settlement for unjustified increase in assets on natural persons. It combines quantitative and qualitative methods under a positivist approach and a non-experimental cross-sectional design. It uses techniques such as documentary review and interviews with experts, together with the analysis of hypothetical cases. The research is analytical-descriptive, using the hypothetical-deductive method. It focuses on the liquidation process, maintaining the confidentiality of the expert interviewed. The results of the research provide the necessary information for taxpayers to understand the process of liquidation of assets carried out by the SRI, determine possible increases in assets and know how to proceed in the event of a liquidation by the tax authority, thus strengthening tax culture and preventing financial or criminal sanctions.