Cumplimiento del Impuesto a la renta en las personas naturales de la Provincia de Tungurahua año 2022.

Abstract

This article examines personal income tax compliance in Tungurahua Province during 2022, exploring the determinants of this tax revenue and recommending measures to improve collection efficiency. Income tax is one of Ecuador's most essential taxes, as it funds public policies and social projects. However, there is a significant disparity in tax collection within Tungurahua Province; Ambato leads with USD 7.07 million in revenue, while collection in other rural cantons is significantly lower. The article reviews the regulations and income tax obligations for individuals as established in the Internal Tax Regime Law (2018), noting that the legal definition applies to those with a total income exceeding USD 300,000—individuals required to maintain detailed financial records, including self-employed workers, commission-based workers, and artisans. The disparity in tax collection between Ambato and the rural cantons reflects a higher concentration of economic activity in the provincial capital, whereas rural cantons possess less diversified economic structures—supported primarily by the informal agricultural sector—and economic frameworks that hinder compliance with tax obligations.