Cultura tributaria de los profesionales en libre ejercicio de la provincia de Loja cantón Loja, parroquia El Valle sector 1, año 2017

Abstract

The purpose of this titling work is to analyze the level of tax culture of professionals in the free exercise of the Loja canton, El Valle parish, sector 1, giving first-hand knowledge of general aspects of tax culture, relating it to the consciousness of being human, the education and formation of the citizenship, ethical-moral values and the necessary awareness to contribute in the development of a better country. The methodology used in the present investigation was descriptive, based on a field study, using surveys to collect information and thus assess parameters of perception, knowledge and compliance through the crossing of variables which allowed for comparisons among others. . During the realization of the same one it was verified that the tax evasion at global level is originated mainly by the lack of interest, the ignorance and lack of fulfillment of the duties like contributors.