Factores que influyen en la evasión de impuestos en las personas naturales obligadas a llevar contabilidad en el cantón Loja Ecuador, en el periodo 2022

Abstract

Abstract: Tax evasion is a phenomenon that causes the loss of tax revenues that affect the country's tax collection. That is why the main objective of this work was to determine the main factors that influence tax evasion in natural persons obliged to keep accounting in the canton of Loja - Ecuador, in the period 2022. The methodology used was descriptive research; in addition, a non-experimental research design was applied and a survey was used as a data collection tool. The population of this research was 521 individuals obliged to keep accounting records, who act as withholding agents, from which a sample of 60 taxpayers was obtained. The main results obtained were that among the factors that influence tax evasion are the inequality in tax collection, the possible lack of ethics of the tax administration that causes taxpayers to lose confidence and the high tax rates that affect the taxpayers' economy.