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 Sagrario. Cantón Loja.

Abstract

Abstract:The objective of the present titration work is to analyze the tax culture of natural people not obliged to carry out accounting, who exercise activities: wholesale and retail, according to the CIIU - G classification, with a cut to March of the 2018, in El Sagrario parish, of the Loja canton, The importance of taxes, taxpayer's, tax morale and the correct administration of them. The methodology applied in the research work is of a descriptive type, in which we seek to know the level of tax culture that natural people do not have to keep accounts, based on the elements of the tax culture those are: knowledge, perception and attitude. The research study will serve as an information base for citizens, as well as for further studies that can be done on tax culture.