Análisis de los ingresos tributarios por aplicación de sanciones pecuniarias previstas de la Ley Orgánica de Salud. Caso Coordinación Zonal 6 ARCSA, año fiscal 2015

Abstract

The National Regulatory Agency for Health Control and Surveillance (ARCSA), together with other surveillance institutions, perform their functions with the objective of controlling and ensuring that taxable persons engaged in different economic activities in the production and marketing of goods and / or Provision of services, comply with regulations, and thereby avoid tax evasion and avoidance. At the national level, the ARCSA is represented by nine zones, of which the Zonal Coordination 6 - ARCSA will be used for this analysis. The present research aims to analyze the income generated by pecuniary sanctions by application of the Organic Health Law in the Zonal Coordination 6-ARCSA, of fiscal year 2015; For which the food inspected by the Zonal Coordination 6-ARCSA during the period 2015 was taken as reference; Information was obtained from an official secondary source that constitutes the database fed daily by the technical analysts of the Zonal Coordination 6 - ARCSA generated by the system that implemented the National Agency of Regulation and Sanitary Surveillance (ARCSA), for the use at the national level; The database is constituted by the 1096 foods inspected in the year 2015, of which 199 foods do not meet the sanitary conditions and therefore they should have been imposed the sanction that it authorizes the Organic Law of Health. For data processing and interpretation of results, the SPSS system was used, with which the correlation of information was achieved by relating them to the compliance variable.