Cultura tributaria de los profesionales en libre ejercicio provincia de Loja, parroquia Sucre, sector 3, año 2017

Abstract

The purpose of this research is to analyze the tax culture of professionals in free practice in the province of Loja, Sucre parish, and sector 3 in 2017. In order to comply with the stated objective, the descriptive methodology has been used, since it is intended to determine the level of tax culture of the professionals through measuring three variables: perception, knowledge and compliance. The research instrument used is the survey applied to 159 professionals. Among the main results we can mention the information obtained through three variables corresponding to perception, knowledge and compliance. Regarding the perception, it was identified that taxpayers pay their taxes because they are required by law. In addition, a large part of professionals say they do not know their tax obligations and lack tax awareness. On the other hand, regarding knowledge, professionals have a medium level, in which taxpayers of the civil engineering profession stand out, who have the highest level of knowledge, compared to other professionals. On the other hand, the data corresponding to compliance shows that there is a low level and average level on the part of the taxpayers, which determines that the tax culture of the professionals surveyed is of medium level.