Análisis del cumplimiento tributario en el sector hotelero del cantón Salinas de la provincia de Santa Elena.

Abstract

The present investigation has as objective to know the ´´Analysis the tax compliance in the Hotel Sector of the Salinas Canton of the province of Santa Elena´´, taking into account the continuous changes generated in relation to the tax laws of the State, which influences the tax compliance of taxpayers either by will or by penalties sent by the tax administration. For the analysis of this research, surveys were carried out as a technique to gather information, addressed to several hotels in the Salinas Canton, using procedures and techniques that allowed to verify these factors that help to have a better tax compliance, to indicate the causes for which they fail to comply with the tax obligations. In the first chapter, the background of the hotel sector, the approach, as well as its objectives, and the justification of the investigation are specified. In the second chapter the conceptual, legal, contextual and theoretical framework, likewise, the characteristics of the hotel sector in the province of Santa Elena are determined, specifically in the Salinas Canton that is a place of study, the importance of the sector for the economy of the Canton and from the province, the different taxes with which the sector should contribute. The third chapter shows the methodological procedure followed in the investigation The fourth chapter shows the results obtained from the applied survey, and corroborates the results using different statistical techniques. Finally, the conclusions and recommendations of the work done are established.