TAX AND ECONOMIC CHARACTERIZATION OF TAXPAYERS IN THE CHIMBORAZO PROVINCE, ECUADOR. USING THE DATA MINING

Abstract

The taxes are constituted income for the State and the taxpayers are obliged to pay the different
taxes, it is an important element for the economy of a country. Characterizing taxpayers allows
identifying the type, forms and contributions by sectors. The objective of the research was to identify
more significant characteristics that affect the tax contributions of taxpayers in the Province of
Chimborazo. The deductive method, descriptive level, was used. A total population of 5,533,198 and
a sample of 156,643 taxpayers from the database of the Internal Revenue Service of Ecuador was
considered. Data mining was used for data analysis. The results show that agriculture is the most
developed economic activity in the province of Chimborazo, but it is not the sector with the highest
tax contribution, but the commercial sector; the popular and solidarity corporate sector has a greater
tax contribution; commerce is the sector that generates the highest profits but is not the largest
contributor. It is concluded that the activity with the largest number of taxpayers does not determine
the amount of tax contribution, that is, there is no direct relationship between the largest number of
taxpayers and the amount of taxes.