Cultura tributaria de los profesionales en libre ejercicio de la provincia de El Oro, cantón Machala, año 2017.

Abstract

Abstract:The present titration work consists of an investigation about the tributary culture of the professionals in free exercise of the province of El Oro, canton Machala, year 2017, within which parameters such as knowledge, compliance and level of tax culture have been measured. This research is important because it discovers factors of perception in society about the tax culture, quantifying it and in this way, it is possible to design future strategies to mitigate the problem found: the low tax culture in Ecuador. The main result is that the respondents have a high average tax culture; however, respondents, at 32%, believe that taxes are paid because they are required by law, avoid fines and penalties; and, they contribute to social welfare. They assure that the lack of clarity or disagreement with the destiny of public resources and the lack of tax awareness are key factors so that compliance improves.