Cultura tributaria de las personas naturales no obligadas a llevar contabilidad, inscritas en el RUC, que ejercen actividades: al por mayor y al por menor (CIIU ; G.), con corte a marzo del 2018. Caso parroquia El Valle del cantón Loja, sector 2

Abstract

Abstract: The development of this work originates in the need to know the level of tax culture of natural persons not obliged to keep accounts. The objective is to analyze the tax culture of people, registered in the RUC, who exercise activities: wholesale and retail. The investigation is considered relevant since the collection of taxes is important for the nation, since taxes are transferred to the state and then paid to citizens in services and public works, however, not all taxpayers have a sense of tax culture, nor are they interested in where these funds are destined, so they use illegal actions to avoid paying the taxes that correspond to them. The descriptive methodology was used, surveys were applied to 58 taxpayers of the Parroquia el Valle, finally a statistical analysis of the obtained results was carried out, concluding that the taxpayers of the Valle parish, sector 2, have a low tax culture, since they do not consider this contribution of great importance because the obligation on the citizenship is not inherent.