Cultura tributaria y cumplimiento de los deberes formales en los contribuyentes del sector san Felipe, cantón Latacunga, provincia de Cotopaxi, período fiscal 2015

The research was aimed to analysis three economic sectors in San Felipe neighborhood, in order to determine the compliance level with the formal duties and tax culture that taxpayers have. Everyone should be aware that when starting an economic activity, acquire responsibilities as taxpayers. The state, through the Internal Rents Service has sought to achieve a social and just economy for all Ecuadorians through tax collection. But there are many constraints that do not allow taxpayers to comply fully with the payment of the taxes, whether these reasons are own or alien to their reality, low movement of their businesses, health problems or lack of knowledge are some of the reasons why they cannot lead normal economic activity. During the execution of the research, the quantitative methodology was applied, because it allows describing the fundamental characteristics of the study problem, being very useful. Because it facilitates the information collection process, two research techniques were used; an interview with the Provincial Director of Internal Rents Service and a questionnaire applied to taxpayers in the commercial and industrial sector of San Felipe, permitting to know the reality experienced by citizens every day. Subsequently a report of the research was carried out, obtaining the following results: within three economic sectors of San Felipe, mostly taxpayers comply with formal duties, with respect to taxpayers who do not comply is due to the reasons mentioned above. Another problem that could be detected is that many of them do not have the service of a professional who guides them and helps them to make their statements in time. As well as by their low level of learning, the citizens still do not get a degree of tax culture that allows guaranteeing changes with respect to the payment of taxes. Strategies should be implemented to encourage taxpayers to comply with their formal duties, motivating the citizens of the San Felipe to constantly train themselves so that they can gradually achieve an optimal tax culture and generate awareness among other citizens. As students through existing linking projects in the university reach each of the taxable people so that they can know the reality of each of them in order to improve their tax behavior.

• Autor principal: Barona Martínez, Lisseth Graciela (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2017
• Assuntos: CONTRIBUYENTE; DEBERES FORMALES; SUJETO PASIVO; TRIBUTOS; CULTURA TRIBUTARIA
• Acesso em linha: http://repositorio.utc.edu.ec/handle/27000/3760