Cultura tributaria de los profesionales en libre ejercicio de la provincia El Oro, sector 4, año 2017

Abstract

Abstract:The development of this research work on the level of tax culture in professionals in free exercise, allowed to know the reality about their level of culture in the subject, who despite being clear that one of the formal duties as taxpayers is the declaration and payment of taxes, do not make timely payments of taxes to the state, justifying in a certain way that they do so due to ignorance of their tax obligations or lack of information about them. The main objective is to raise awareness among citizens about the importance of compliance with tax obligations so that the state can fulfill its constitutional obligation to ensure the common good and provide the population with basic services and works that this requires Awareness is a great alternative to assume the voluntary responsibility to comply with tax obligations, with equality and effectiveness, since most do so by obligation, to avoid sanctions or claim not to do so due to ignorance of obligations and tax laws. It is vital that they are informed, trained and acquire solid and up-to-date knowledge, to support the tax administration's objective of managing resources that promote the development of the country in accordance with constitutional principles, ensuring revenue sufficiency for the promotion of equity and justice social, because with the resources that we all provide, we support the state's self-management and sovereignty.