Cultura tributaria de los profesionales en libre ejercicio de la provincia de Pichincha, cantón Quito, año 2017.

Abstract

This research work allows us to know the main concepts and relationships of the tax culture in terms of academic preparation, morality, tax ethics and the perception of taxes. You can also define the concept between tax evasion and avoidance. Allowing to know how the tax culture is developing in Ecuador and the impact that the perception of taxpayers has in relation to the Tax Administration. When determining who are the professionals with the most knowledge and compliance, it will be possible to identify in effect, if the people who are specialists in tax laws are the ones with the highest level of tax culture. The level of tax culture in professionals will be evaluated, under the parameters of perception, knowledge and compliance. An analysis of each parameter will be done with the variables between profession, fourth level title obtained, age and gender. To later draw individual results and compare them with each other