Análisis del cumplimiento de obligaciones tributarias de personas naturales no obligadas a llevar contabilidad, del Cantón Quito, de la Provincia de Pichincha, 2020

Abstract

Abstract: To promote economic growth and development, governments need sources of financing for social programs and public investments, therefore, taxes not only contribute to these programs; they are also a key ingredient in the social contract between citizens andthe economy. Thus, tax compliance in Ecuador in recent years has been improving, however, there are cases of falsehood in terms of deductibles that carry incorrect tax credits, caused by the lack of regulation, especially in electronic commerce. Therefore, the present work was developed with the objective of analyzing the fulfillment of tax obligations of natural persons not obliged to keep accounts, of the Quito canton, of the Pichincha province in 2020. An experimental, cross-sectional and descriptive methodology was used. , with a qualitative approach in which a survey was applied to 100 natural persons not required to keep accounts, from the Quito canton. The main results show that in the population object of this analysis the level of tax compliance ismedium.