Caracterización de las sanciones tributarias en las personas naturales obligadas a llevar contabilidad del cantón Chone, provincia de Manabí, año 2012 - 2015.

Abstract

The present titration work has been developed with the purpose of raising awareness of the applicability of tax regulations against non-compliance with taxpayers' obligations, the results obtained, once the due investigation has been applied, have allowed an idea to be issued. More explicit reality that is within the payment of taxes. The contribution that this work provides is to provide a historical file that reflects the progress of tax regulations at the time of its application and how it has benefited a more responsible tax culture even if it is done with the application of the law and under pressure of a fine or penalty. The development of the present investigation was beneficial because not only the progress of the tax regulations was shown, but also because comparisons were established that serve as a reference to improve the tax culture in the country and apply better strategies to increase compliance with the obligations taxes and reduce the payment of fines and interest.