El cumplimiento de los deberes formales tributarios del sector turístico del cantón Tena, provincia de Napo y su incidencia en el nivel de contribución al estado en el período 2014.

Understanding that people have about what are their duties and rights as taxpayers within a society is known as tax culture and is essential because it helps their citizens to fulfill their formal duties and therefore their tax obligations; It is critical because it will determine whether the state can perform a redistribution of wealth equally among all the inhabitants of the country. In this background the tourism sector will address demand and tourism Tena Canton; the tax system, the tax legislation of Ecuador and especially identify what the current situation in the tourism sector of the canton in meeting their formal duties and demonstrate the impact it has on the level of contribution to the State. Field research which allowed to know the reasons for not fully comply with tax obligations; the exploratory level remained because the methodology is flexible, and the conditions were investigated in the field of approach as a basis for further research; resulting in one of the main causes of failure of the formal duties is the lack of training and taxpayers have the same fear that if the more tax will pay less useful. Besides that 46% of those surveyed do not know in detail the Instructions of fines and penalties from taxpayers. For that reason it, design a formal duties tax guide which contains case studies for better understanding.

• Päätekijä: Flores Villegas, Indira Estefanía (author)
• Aineistotyyppi: bachelorThesis
• Kieli: spa
• Julkaistu: 2016
• Aiheet: Deberes tributarios; Contribución al Estado
• Linkit: http://dspace.unach.edu.ec/handle/51000/1512