Análisis del comportamiento tributario de las personas naturales no obligadas a llevar contabilidad en la ciudad de Guayaquil.

Abstract

The purpose of this research is to analyze the tax behavior of natural persons not obliged to keep accounts in Guayaquil, for which, it is based on the problem that exists in certain sectors of the country that, according to their level of informality, are vulnerable to fall into practices such as tax evasion. For this reason, we try to understand how this type of taxpayer carries out the management of his business. In the first instance, studies are presented that evaluate the tax behavior of taxpayers, the importance of collection in Ecuador and its evolution. Subsequently, the theoretical foundations related to tax behavior and tax evasion are analyzed from which two theories arise one of the dishonesty or deception presented by Ariely and Theory of tax evasion behavior. Then, a descriptive exploratory investigation with a mixed approach is developed because qualitative and quantitative tools are used for the measurement and analysis of the variables related to tax behavior: (a) knowledge, (b) compliance and (c) perception factors that They are immersed in tax behavior. The study was developed under a non-experimental, retrospective and cross-sectional design, data were collected at a specific time in the timeline. It is concluded that taxpayers do not have an adequate tax culture by ignoring and breaching their tax obligations and in some cases they are not willing to pay taxes voluntarily.