Análisis de cumplimiento de obligaciones tributarias de personas naturales no obligadas a llevar contabilidad, del cantón Zamora de la provincia de Zamora Chinchipe.

Abstract

Abstract:The general objective of this degree work was to analyze the level of compliance with tax obligations of natural persons not obliged to keep accounts of the canton Zamora, year 2020; Using the quantitative methodology, applying a sequential and probative deductive process, the survey structured in three sections was also used as a data collection instrument that made it possible to measure through the Likert scale: the level of knowledge, tax morale and the relational capital, which made it possible to know the conditions that determined whether taxpayers comply with their obligations to the treasury. The results showed that the greater the tax knowledge, the greater the compliance with the tax obligations, and before this, morality plays a fundamental role for the best collection and achieving an optimal relationship between taxpayers, clients and the State.