Cultura tributaria de los profesionales de libre ejercicio de la provincia de Loja, cantón Loja, parroquia Sucre, sector 2, año 2017.

Abstract

Abstract:The present investigation was carried out in the city of Loja, canton Loja Sucre parish, sector 2, with the aim of being able to determine the level of tax culture that professionals have of free economic exercise, the research used was descriptive through of the survey technique with the preparation of a questionnaire of 16 questions applied to 65 professionals, obtaining real and direct information from taxpayers, as well as being able to measure why there is a lack of knowledge and breach of tax duties. Through the results it was possible to determine that the professionals that make up sector 2 of the Sucre parish have an average level of tax culture, due to the lack of training on the part of the regulator; age is another factor that influences compliance with tax obligations, on the other hand, professionals who hold a fourth level degree have shown that, the greater the study, the greater the knowledge of laws, obligations and tax issues. This research will allow the elaboration of new works, based on what has been demonstrated in this study, fostering the tax culture to improve the relationship between taxpayers and the regulator.