Cultura tributaria de las personas naturales no obligadas a llevar contabilidad, inscritas en el RUC que ejercen actividades: al por mayor y al por menor. (CIIU-G). Parroquia El valle del Cantón Loja.

Abstract

Abstract:The tax culture is a topic of great interest for any state, since it refers to the conduct of the fulfillment of the tax duties that the taxpayers have; and through this, being able to collect taxes that allow the profitable development of the countries to be achieved. In relation to this, measuring the tax culture of natural persons not obliged to keep accounts, who carry out wholesale and minor activity, in the El Valle Parish sector 3, in the city of Loja, a survey was applied that is structured in three parts which allowed analyzing the level of tax culture, the main criteria were knowledge, perception and attitude. According to the results obtained, it was possible to determine that taxpayers know that taxes are public income consisting of payments, obligations, imposed, required by the entity in charge of complying with the laws, regulations given by the main manager of the State. Finally, it is shown that taxpayers have criteria, which they know what it means to have an obligation to comply with the state and the attitude of carrying out these acquired obligations once the RUC is opened.