Cultura tributaria de los profesionales en libre ejercicio de la provincia de Loja, cantón Loja, año 2017.

Abstract

Abstract:The objective of this thesis was to analyze the level of tax culture of professionals in free practice in the province of Loja, Loja canton, 2017, the importance of carrying out the work was to determine the perception, knowledge and compliance related to issues tributaries of taxpayers, for which the segment of professionals in free exercise was analyzed according to their professional level, age and gender. To measure the tax culture, measurement ranges were established: high, medium and low; the methodology used was of a descriptive type, which facilitated detailing the information collected and the results obtained in the work; the applied research methods were: the deductive, inductive, statistical and exploratory; As a data collection instrument, the survey was applied on the basis of closed questions applied to the 120 professionals of the city of Loja, who provided information in which the role of the tax administration is ignored, lack of commitment to taxation, determining that There is no adequate tax culture in this population segment that was analyzed.