Cultura tributaria de las personas naturales no obligadas a llevar la contabilidad, inscritas en el RUC que ejercen actividades G del clasificador CIIU, comercio al por mayor y menor; con corte al 10 de febrero del 2019. Cantón Paltas

Abstract

Abstract: The objective of the investigation was to analyze the level of tax culture of the natural persons not obliged to keep the accounts registered in the RUC that carry out G activities of the ISIC classifier, wholesale and retail trade, with a cut to February 10, 2019. Canton Paltas, taking into account that the level of tax culture of citizens is important for the development of the country since with the tax contribution the state provides citizens with quality goods and services. The qualification work is of qualitative type with descriptive scope, a field investigation was used taking as a tool the survey that was applied to 140 taxpayers where the level of tax culture was measured by evaluating the variables: knowledge, perception and attitude. Later, when performing the tabulation and analyzing the information, it was known that the level of tax culture is medium, however, there is a part of the population that does not know its tax obligations; it is recommended that the state authorities in charge of taxation carry out permanent tax education campaigns.