Cultura tributaria de los profesionales en libre ejercicio de la provincia de Loja, cantón Loja, parroquia El Valle, sector 3. Año 2017

Abstract

Abstract:The present investigation was elaborated with the objective of analyzing the influence of the tributary culture in the fulfillment of the obligations of the professionals in free exercise of the province of Loja, corner Loja, parish The Valley, sector 3. The methodology used was descriptive-cross-sectional and for the collection of the information the survey was applied that allowed to determine the level of tax culture that they have. The results reveal that tax evasion depends on the lack of training and information, as well as the application of high tax rates that generate disagreement among taxpayers, regarding the destination of public resources. This concludes that in spite of having an adequate perception of tax culture in professionals, it is necessary to enhance the tax education of the population through tax training plans aimed at the community and implement incentives for the case of taxpayers who meet their needs. fiscal obligations in a timely manner as a means to promote the economic development of Ecuador.