Análisis de la gestión tributaria de las microempresas del cantón Logroño para la determinación del cumplimiento de sus obligaciones tributarias

Abstract

The objective of the current research project was to analyze the tax management of micro enterprises in the Logroño County through a report which presents the results of the investigation according to the compliance with tax obligations during the year 2020. It started with an interview aimed to the SRI located in the Morona County. At the same time, the data collection based on the field investigation was made through a survey applied to the taxpayers of the Logroño County which allowed carrying out a descriptive study for qualitative and quantitative variables. The methods proposed in this project were the inductive which allowed knowing the situation of the population with respect to tax processes, besides the deductive method providing the necessary information for the analysis and preparation of the report that presented the following results: 71% complied with the agreed payments within the terms defined by the SRI, it means that more than 20% did not make the necessary payments for a good tax management. On the other hand, the 62% has not received training or updates on tax management, and 5% receive training monthly. Based on the analysis of the project was possible to conclude that many of the taxpayers do not have professional training nor participate in training, taking into account that there was no a report where the tax management could be known previously; that is why the deficiencies in tax management process were unknown. Finally, it recommends that the SRI provides training and support for teaching and updating about tax processes as well as taxpayers get professional help to fulfill with their obligations.