Análisis del cumplimiento de obligaciones tributarias de personas naturales no obligadas a llevar contabilidad, del cantón Machala de la provincia de El Oro año 2020.

Abstract

Abstract:The lack of tax compliance continues to be one of the biggest problems that the tax administration and the State have to contend with, for this reason the main objective of this qualification work was to analyze the level of compliance of natural persons not obliged to keep accounting of the Machala canton in 2020, using a methodology with a quantitative approach, applying a deductive, sequential and probative process, where the instrument with which the information was obtained for measurement was the structured survey using the Likert scale.According to the results obtained, it is concluded that the surveyed subjects have a high level of tax knowledge, since they have the advice of professionals who keep their tax obligations up to date to avoid sanctions, regardless of the level of tax morale that they possess.