Determinar la base imponible para el pago de impuesto y su incidencia por el incumplimiento a las normas tributarias.

The collection of taxes in Ecuador is considered a source of income that consists of the contribution of natural or legal persons implemented by the State to pay for public expenditure; The research carried out allows to demonstrate the process to be followed by a natural person who is not obliged to keep accounts at the time of making value added tax and income tax, by checking income, expenses and accrued deductible expenses and exemptions stipulated In Organic Law of Internal Tax Regime.