Análisis de la cultura tributaria de las personas naturales no obligadas a llevar contabilidad del cantón Macará. Año 2018

Abstract

Abstract:The tax culture is important to achieve the sustainable development of the countries through the collection of taxes, in such a way that the governments have the necessary income to fulfill the commitments they have with the citizenship. The objective of this research is to analyze the tax culture of natural persons who are not obliged to carry out accounting in the Macara canton, for which, in the first place, general aspects on taxes, fiscal policy, and tax ethics are detailed to conclude knowing what is the tax culture and how it has been taking place in some countries. A descriptive methodology with a field research design was used, in which surveys were applied to collect the information and evaluate the knowledge, perception and attitude of the taxpayers. Finally, it was shown that taxpayers have a high level of tax culture considering the criteria of knowledge, perception and attitude, which will serve as an information source for future research in the field of tax culture.