Cumplimiento tributario de las personas naturales no obligadas a llevar contabilidad del cantón San Miguel de los Bancos Año 2020

Abstract

Abstract: To achieve a fair and equitable tax system, public revenue must be strengthened to expand fiscal space and make spending sustainable. The taxes that are collected by the tax administration contribute to strengthening the citizenry, allowing the generation of income necessary to access the achievement of goals according to the economic plan of the country. Under this concept, the present research work was developed with the objective of analyzing the tax compliance of natural persons not obliged to keep accounts of the canton of San Miguel de los Bancos, province of Pichincha, year 2020. The methodology used in this work It is of a non-experimental and descriptive type, with a quantitative approach, a survey was applied to the taxpayers under study. The results of the applied survey show that the taxpayers' tax compliance is relatively good with respect to the propositions raised.