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RANDOMNESS OF CALCULATION OF TAXES AND FEES IN MUNICIPAL GAD OF THE ECUADORIAN TERRITORY

Abstract:

The present work of investigation is directed to know the randomness of calculation of taxes and rates in Gad Municipal of Ecuador applying the Law of Benford (LB), by means of the development of the quantitative modality, non-experimental de-sign, the type of investigation is transversal. In reference to the research scope, exploratory and descriptive were used, with a study sample of 127384 titles of cbkp_redit, divided into three types of collections. Using the Excel database, the determination of digits according to Benford’s Law, absolute frequency of each of the digits, relative frequency and percentage was carried out. As a result, in the collection of property tax, the data are randomic, in relation to the percentages of the LB. In the results of the municipal patent tax, it was determined that most of them are in agreement with the percentages of the LB, except for digit number five, which, like the collection of miscellaneous taxes, shows inconsistencies and it can be accelerated that there was fraudulent collection, not complying with the technical regulations for the collection of these taxes. Thus, this study serves as a basis for future research in the area of tax collection in our country.