Cultura tributaria de las personas naturales no obligadas a llevar contabilidad, inscritas en el RUC que ejercen actividades comerciales al por mayor y menor (Código CIIU G) del cantón Zamora de la provincia de Zamora Chinchipe, con corte a enero 2018

Abstract

Abstract: The present work called Tax culture of natural persons not obliged to keep accounts, registered in the RUC that carry out wholesale and retail business activities (ISIC Code G) Uniform International Industrial Classification of the Zamora canton of the province of Zamora Chinchipe, with Cut to January 2018 aims to know the level of tax culture and how it influences compliance with obligations. In order to develop this work, it was necessary in the first instance to carry out a bibliographic review to strengthen the knowledge on the subject, then the sampleof 133 contributors was obtained. For this study, a survey was carried out through the field technique, where information related to three variables such as: tax culture, behavior and perception was collected. Having as a result certain knowledge of the tax area, determining to fulfill its obligations in time, avoiding sanctions that affect its liquidity, maintaining its tax culture and contributing directly to the economic development of the country.