Determinantes de la accesibilidad al beneficio tributario gastos personales para las personas naturales no obligadas a llevar contabilidad en la ciudad de Guayaquil.

Abstract

In Ecuador, natural persons have to fulfill their tax duties, the projection of personal expenses for the payment of income tax, annex of personal expenses, monthly or semi-annual VAT declarations, among others. However, the fulfillment of these obligations is often not followed, which becomes a problem of social economic relevance. So, it combines several non-experimental designs such as the exploratory, observational and cross-sectional, which allowed establishing a population sample of 385 individuals to obtain first-hand information, also, experts were selected in order to deepen the initial results allowing triangulation of the data collected. The determining factors that affect accessibility and benefit-taking were identified, for its prioritization the Pareto diagram tool was used, 'therefore, it was possible to determine that, the main determining factor is low tax education by 20% what causes taxpayers not to fully access their tax benefits, followed by the complexity of the regulations in 18% due to the lack of instruction or training from primary, secondary and university education and the lack of culturization in 16%. that causes the resistance of natural persons to comply with tax obligations. So, these factors are those that the Tax Administration must take into consideration for the establishment of actions that allow mitigating the weaknesses identified in the present investigation.