Análisis de la cultura tributaria de las personas que laboran en entidades universitarias de educación superior de la ciudad de Loja. Caso UTPL – UNL. Año 2017.

Abstract

The objective of this research work is to determine the tax culture of the people who work in the Institutions of Higher Education of the city of Loja; Private Technical University of Loja and National University of Loja. The methodology used is descriptive documentary type. The main results are that the private higher education institution stands out against the public in relation to knowledge, perception and attitude, on the tax culture; However, it can be seen that there is a need to implement actions that help foster positive changes in the individual and social attitudes of people that contribute to combating corruption, fraud and tax evasion. With this, educating the population from an early age with a moral conscience of the importance of complying with tax obligations, so that they can demand their rights from the State and contribute to the country's development.