This job is about the implementation of a model for VAT returns to natural persons who are
not required to keep accounting as a dependent, the SRI for the city of Guayaquil individuals
The natural persons who are not required to keep accounts are the protagonist when
they do not get any benefit from billing, indirectly or by ignorance of the economic damage
causes to the state; helping tax evaders such as retailers and SMEs, the state is currently
focusing on large enterprises, while SMEs take advantage of the lack of control to partially
evade their tax obligations.
The development of this model is convenient to find a solution to social level, for
mutual benefit, by developing strategies and proposals to reduce tax evasion on a percentage
basis and by strengthening a tax culture to offer an incentive to a new sector.