Estrategias para el departamento de cobro de la dirección zonal 9 del SRI para mejorar la recaudación del impuesto a la renta

Abstract

In this study a diagnosis, analysis and evaluation of the strategies used for the collection of the Income Tax by the Department of Collection of the Zonal Direction 9 of the Internal Revenue Service of the Canton Quito was carried out with the purpose of designing strategies That allow to improve said collection, since it is one of the main revenues that allow to finance the public expenditure in health, education, social welfare and sport, as well as in other items destined to assure the fulfillment of the Constitution and the National Plan of the Good Live.

The methods used were inductive, deductive, analytical, synthetic and descriptive; And the techniques direct observation, bibliographical and interview some taxpayers of SRI Zonal Direction 9.

Among the main results obtained, we have a low rate of compliance by taxpayers due to the absence of a culture and tax co-responsibility. In the procedures and strategies used by this Department that is the subject of the study, it was possible to determine that the administrative principles related to the planning, control, coordination and recording of information, showed figures that reflect the limitations of its components. No innovations have been made in promoting strategies that allow an efficient collection. Also the lack of training and information to the taxpayer, allows to affirm that the policies and strategies, need to be analyzed and treated of a more focused form; That is to say, they are fully directed to the achievement of the objectives of the Tax Administration.