Brecha de presentación de declaraciones en la provincia del Azuay, herramientas para el control de omisos. Propuesta de estrategia para el control de la brecha de presentación

Abstract

The Ecuadorian Tax Administration faces several problems related to the fulfillment of duties and obligations of taxpayers; These problems are known as the tax gaps. On the other hand, it is the duty of the Administration to act in accordance with the Constitution of the Republic of Ecuador, observing the principles that regulate the tax system and respecting the rights of those who are administered or taxed, namely, the right to due process and the right To the defense. The present research focuses on the determination and analysis of the Gap of Presentation of Income Tax and Value Added Tax declarations in the province of Azuay, and in the study of the Ecuadorian legislation that allows us to control this gap, Respecting the rights of taxpayers. From the study of the tax legal regulation, we verified the existence of regulations that allow us to control the presentation gap through the execution of sanction control plans, on the one hand; And, on the other hand, we also present other non-sanctioning means of control, which seek to encourage a behavioral change in the taxpayer, these are the persuasive controls. Both the sanctioning or coercive controls and the persuasive controls have allowed us to generate and propose a strategy for the control of the breaches of presentation of Value Added Tax and Income Tax, which are defined in the present research work.