Evaluación de la cultura tributaria del sector minero informal en la provincia de El Oro.

Abstract

The objective of this work is to analyze the tax culture in a very important economic sector of the Ecuadorian economy as is the mining. Considering that the informality that is given, is much of the time due to ignorance of the regulations and the of the tax law. The tax culture is very paramount in our midst, and that the evasion and lack of revenues harms our country, producing the lack of resources to meet the collective needs. In the last decade, informality has declined most of the sectors have already taken the tax culture as part of the knowledge, however, and in spite of all the informative that there is still a lack of tax culture. The purpose of this research is to make known a little more about tax culture on this activity in the province of El Oro, canton Portovelo, interviews were conducted and surveys a group of small the miners, with whom after data collection, carry out the respect. Active tabulations and analyzing the variables, it was determined that in its majority are not aware of their tax rights and obligations. So it has come to the establish that tax evasion, is in the non-delivery of proof of sale of your products or goods, that way they don´t keep track of their income and spend, this leads to lower rents and thus avoid paying more taxes.