Cultura tributaria de los profesionales en libre ejercicio de la provincia de Chimborazo, cantón Riobamba, parroquia Veloz, año 2017

Abstract

Abstract:The tax culture is defined by the behavior of taxpayers against taxation, the action of taxation gives the country revenues that finance the General State Budget necessary to pay for public spending. Previous research has shown the lack of tax culture in taxpayers around the world; however, this information is still scarce; then, the objective of this research is to know the level of tax culture of professionals in free practice in the province of Chimborazo, canton Riobamba, parish Veloz of the year 2017; This research is exploratory - descriptive, it is used in data collection and in the measurement of variables independently. For which, a survey was developed and applied under the variables of perception, knowledge and tax compliance of 100 taxpayers registered in the SRI and who are in active status to carry out activities of free professional practice; The main result was that taxpayers have a medium level of tax culture, attributed largely to ignorance and non-compliance with tax obligations.