Cultura tributaria de los profesionales en libre ejercicio de la provincia de Loja, cantón Loja, parroquia Sucre, sector 5, Año 2017

Abstract

The objective of this titling work is to analyze the level of tax culture of professionals in the free exercise of the Loja Sucre parish - sector 5, where it was found that tax evasion at a general level is given by the lack of compliance with tax duties, this is due to the fact that a tax culture has not been adopted in taxpayers due to factors such as; ignorance and poor compliance. In the research, the exploratory - descriptive methodology was used and for its analysis three study variables were considered: perception, knowledge and compliance. When carrying out this research through the use of a survey of one hundred and fifty-four professionals, it was determined that the degree of tax culture is medium, leaving the first bases for the subsequent development of studies and strategies for free taxpayers make the payment of taxes in a timely manner.