Economic Evaluation of Tax Penalties and Interest Charges in Santa Elena Province (Zone 5), 2021-2024

Abstract

This paper analyzes tax fines and interest in Zone 5, specifically in the province of Santa Elena, using information provided by the Internal Revenue Service (SRI). It presents an overview of the sanctions, interest, and fines applied in this jurisdiction, as well as the role played by local authorities, such as the prefect and the mayor, in tax administration at the sectional level. Furthermore, it presents a study on the fiscal behavior of taxpayers in the area, framed within current Ecuadorian tax legislation. The analysis includes key aspects such as tax rates, income tax, and value-added tax (VAT), allowing for a better understanding of the tax context of the province.