Determinantes de la intención del cumplimiento tributario en la ciudad de Riobamba

ABSTRACT: The purpose of this research is to determine, estimate, and analyze the determinants of the intention of tax compliance. For that reason, it applies the theory of planned behavior to investigate the intention of tax compliance of the citizens who live in the city of Riobamba. The theory used states that there are three components focused on behavior: attitude, subjective norms, and perceived behavioral control. Within the components, seven determinants classified him as having tax morale, tax equity, trust in the government, power of authority, and complexity. Tax complicity Tax information and tax awareness. To analyze these determinants, data collection was carried out through 380 surveys carried out among the citizens of Riobamba in January 2024. An unordered logistic regression model was used to test the hypotheses of the determinants, and the results confirm that the statistically significant determinant in the three categories taken by the dependent variable (y), while tax equity, trust in the government, power of authority, tax complexity, tax information, and tax awareness, do not show any statistically significant classification to the intention of tax compliance. Keywords: determinants; taxes, tax morale, ordered logistic regression, theory of planned behavior.

• 1. Verfasser: Llamuca Centeno, Josselin Llamuca (author)
• Weitere Verfasser: Satán Centeno, Damaris Mishell (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2024
• Schlagworte: Componentes; impuesto; moral tributaria; teoría del comportamiento planificado
• Online Zugang: http://dspace.unach.edu.ec/handle/51000/13618