Impacto del instructivo de sanciones pecuniarias en el cumplimiento de las obligaciones tributarias asociadas a impuestos indirectos en el cantón La Troncal período 2011-2012

Abstract

The creation and implementation of the new model of punishment, which adjusts the onerous of the punishment amounts aims to build tax citizenship. Given this background we want to know if the taxpayer improved his tax compliance once the lnstructive of Pecuniary Penalties was published or continues with his unlawful habit. We want to check if the new punitive scheme was specifically effective in a canton of low compliance, La Troncal, during the period 2011-2012.