Cultura tributaria de los profesionales en libre ejercicio de la provincia de Loja, cantón Loja, parroquia San Sebastián, sector 3, año 2017.

Abstract

The purpose of this paper is to determine the level of tax culture of professionals in free practice in the city of Loja, Loja canton, San Sebastian parish, sector 3, in order to know the reasons for not complying with their tax obligations. This research is of fundamental importance since non-compliance with tax obligations is one of the main factors that affect tax collection, generating a deficit of resources that are needed to satisfy collective needs, causing an unfavorable deterioration for the improvement of the country. When carrying out the analysis, it can be stated that the degree of tax culture in the researched sector is medium, which causes tax evasion at a general level due to ignorance of tax obligations and duties and mistrust of the destiny of public resources. With this research work, we intend to leave the initiative so that later we can create strategies with the purpose of promoting the tax culture that leads to decrease the tax noncompliance of each type of taxpayer.