La cultura tributaria y su incidencia en la informalidad de la actividad pesquera en la provincia de Manabí.

Abstract

The investigation was carried out considering the tax informality present in the fishing activity of the Manta canton of the Province of Manabí caused by various factors that influences the development of the tax culture. the field design to obtain primary data through the application of documentary analysis, expert interview and the survey applied to the actors that make up the fishing sector of the Manta canton, in which it was determined. So, it allowed to determine the presence of multiple factors that give rise to informality such as the ignorance of fishermen, the lack of promotion and dissemination of the advantages of complying with tax obligations, among others, in addition, the importance could be demonstrated of tax collection, for public investment for the welfare of Ecuadorians such as health and education. Likewise, activities that the Tax Administration can incorporate to promote tax culture in the aforementioned canton were determined. On the other hand, positive factors were identified, such as the acceptability of the sector to incorporate tax education, the incorporation of a practical guide for its immediate applicability and the knowledge of its rights and obligations for continuity of the fishing activity in order to mitigate tax informality. For this reason, a practical guide was proposed for the fulfillment of the tax obligations of the fishing sector made up of natural persons who own RUC and RISE from the Manta canton of the province of Manabí.