Análisis de la cultura tributaria de las personas que laboran en entidades de educación superior de la ciudad de Loja. Caso UNL-UIDE

Abstract

The present investigation Analysis of the tax culture of people who work in higher education entities in the city of Loja. Case UNL - UIDE. Its main objective is to know the tax culture of the personnel that works in these institutions. The investigation is of exploratory and descriptive character, the instrument used was the questionnaire where the questions were elaborated according to three criteria, knowledge, perception and attitude. Regarding knowledge, the UIDE staff is better acquainted with the main function of the SRI and is kept informed about tax reforms, unlike the UNL staff that is not informed. It is important to highlight that this group of respondents have greater knowledge about IVA and IR, and the fourth level of education of UIDE has a clearer concept of what is tax culture. The results obtained in this research show that the tax culture is at a better level in the private university, since the criteria included in the survey had a better response by the staff of said institution.