Cultura tributaria de los profesionales en libre ejercicio de la provincia de Loja, cantón Loja, parroquia El Valle, sector 2, año 2017.

Abstract

The objective of this research work is to analyze the tax culture of professionals in the in free exercise of the province of Loja, Loja canton, parish El Valle, sector 2, year 2017. Among the topics discussed highlights the tributary culture in the world, in Latin America and mainly in Ecuador, as well as fundamental aspects of taxation. Thus, based on the results of the analysis, it can be said that most of the professionals in the free exercise of the parish El Valle, sector 2have a high level of tax culture. The study was descriptive exploratory type; the collection of information was carried out by the application of a survey, where the variables of perception, compliance and knowledge were evaluated, which fulfilled the objective of the investigation. In addition, the study will provide the public with information on tax issues and serve with a source of information for future research of tax culture of professionals in free exercise.