Cultura tributaria de los profesionales en libre ejercicio de la provincia de Pichincha, cantón Quito, Año 2017

Abstract

Abstract:The objective of this research is to analyze the level of tax culture of freelancers in Quito canton, which indicates the existence of tax evasion at a general level reflected in non-compliance with tax obligations. This research has a quantitative approach, and is adapted to the types of transversal research, non-experimental explanatory; the survey was used as a research technique where perception, knowledge and compliance were considered as study variables. When carrying out this research through the use of a survey of one hundred and sixty-eight professionals, it was determined that the degree of tax culture is medium, and that professionals fail to pay their obligations due to distrust with the government, so it is recommended to rethink strategies on the part of the SRI, such as widely socializing the tax issue to reduce non-payment, leaving the information as precedent so that in the future other investigations can be carried out and the information is updated so that the taxpayers in free exercise comply with the tax obligation.