Análisis de la conciencia tributaria en el cumplimiento de los contribuyentes en Galápagos.

Abstract

The research arises from the need to know the impact of tax awareness in the province of Galápagos, for representing a small part of the contributions to the GDP, considering that the main source of resources that comes from this is the tourism, accommodation and commercial activity. However, this has been affected by the tax default of its taxpayers (natural and legal persons). The aim of this research is to identify the main factors that influence tax awareness. The comparative sequential exploratory design is selected for the collection and analysis of qualitative data for the exploration of a phenomenon and quantitative data on another database, for their respective comparison and interpretation. Axial coding is used to triangulate the results and use the Pareto Histogram tool to prioritize the factors. It was possible to determine that Galapagos occupies the sixteenth place according to collection of the 2018 period. Likewise, the survey indicated that 38% of the population often fails to meet their tax obligations due to lack of training and other aspects. Through the interview it was noted that the collection of taxes has been affected by the resistance of taxpayers due to changes in policies, the fluctuating economy, among others. On the other hand, through the application of the Pareto Histogram, the factors that affect the tax culture of taxpayers were identified, these are a) collection were prioritized; b) citizen commitment; c) training; d) tax incentives, which represent 80% of the total causes of the problem.