Cumplimiento de la presentación y pago de impuestos de los contribuyentes de la actividad de la venta al por menor de productos farmacéuticos en establecimientos especializados y su relación en los índices de recaudación en el cantón Portoviejo durante los períodos 2016-2018.

Abstract

The present research work entitled "Compliance with the presentation and payment of taxes of the taxpayers of the activity of the retail sale of pharmaceutical products in specialized establishments and its relationship in the collection rates in the Portoviejo canton during the periods 2016- 2018. ”, has been developed with the objective of analyzing compliance with these obligations of taxpayers within the mentioned sector against the collection rates in the aforementioned periods. A descriptive, field and exploratory research design was applied, methodologically surveys were applied to those involved in the pharmaceutical sector and an interview with the person in charge of the Internal Revenue Directorate; based on the collection of taxes made by the SRI in the periods established in the investigated pharmacies. With the results obtained through the investigation, the respective conclusions and recommendations are elaborated to finalize the respective proposal that allows to improve the fulfillment of the tax obligations in this economic sector of the canton.