Cultura tributaria de los profesionales en libre ejercicio de la provincia de Loja, cantón Loja, parroquia El Sagrario, sector 2, año 2017

Abstract

Abstract:The present investigation has as purpose analyze the tributary culture of the professionals in free exercise of the Loja canton, El Sagrario parish, sector 2, year 2017, the tributary culture is one of the main causes that affects the tax collection and produce insufficiency of the resources needed to satisfied the social needs of the population. This investigation is a descriptive type, a field study is used for the compilation of the data through a survey directly from the population study object, in agreement to the database that consists in the page of internal revenue services. Considering it is a large population, it was obtained a representative sample of 60 taxpayers for the development of this work. The results allow to observe that the 75% of the taxpayers cancel their taxes because they feel obligated by the law and the 45% do not considerate to contribute to the state, because they think they do not use these revenues correctly. It is concluded that the level of tax culture of professionals in free exercise is a medium level, therefore, it is recommended to perform trainings to the taxpayer about tributation knowledge and publicize the importance of meeting your tax obligation.