Cultura tributaria como estrategia para prevenir el incumplimiento de sus obligaciones en el sector informal de la ciudad de Loja
This thesis work: “TAX CULTURE AS A STRATEGY TO PREVENT THE BREACH OF ITS OBLIGATIONS IN THE INFORMAL SECTOR OF THE CITY OF LOJA”, was developed with the objective of analyzing the degree of tax education that the Informal Sector of the City of Loja, the factors that lead to the breach of obligation...
Gorde:
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| Formatua: | bachelorThesis |
| Hizkuntza: | spa |
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2020
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| Gaiak: | |
| Sarrera elektronikoa: | http://dspace.unl.edu.ec/jspui/handle/123456789/23274 |
| Etiketak: |
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Etiketa erantsi | Gaia: | This thesis work: “TAX CULTURE AS A STRATEGY TO PREVENT THE BREACH OF ITS OBLIGATIONS IN THE INFORMAL SECTOR OF THE CITY OF LOJA”, was developed with the objective of analyzing the degree of tax education that the Informal Sector of the City of Loja, the factors that lead to the breach of obligations in the development of its economic activities to which it is dedicated. The methodology used was necessary to carry out a bibliographic review to strengthen the knowledge on the subject, then the database provided by the Department of Economic Management of the Illustrious Municipality of the City of Loja has been taken as a reference where it indicates the number of people who are in informality giving a number of 1926 people; from which a sample of 321 was taken to whom a questionnaire was applied, allowing to obtain relevant information on the level of knowledge in the tax field and determine if they know of the obligations that they must fulfill. In the Informal Sector of the City of Loja, it was observed that among the activities they carry out, the sale of staple foods, the sale of accessories such as jewelery, laces, underwear, and others stand out. Regarding compliance with tax obligations, it was determined that most informal taxpayers do not know about the tax obligations they must meet since it was established that they do not know how to obtain the RUC, RISE, which sales receipts must issue, the dates of their statements, the benefits that people who enroll in the RISE have and the penalties and fines they receive for not complying with their obligations. In order to provide support to the Informal Sector of the City of Loja, a tax guide is prepared that is addressed to the informal sector considering the most relevant aspects, which will contribute to expanding their knowledge. Finally, it is concluded that the tax culture is not achieved from one day to another, so it is necessary an educational process that is forming the awareness of the taxpayer and the state regarding the importance they can have when paying taxes. |
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