La cultura tributaria y su incidencia en el cumplimiento del pago de los impuestos en los sectores pesqueros en la ciudad de Guayaquil.

Abstract

The present research work is the tax culture and its incidence in the fulfillment of the payment of the taxes of the fishing sectors of the city of Guayaquil, where the knowledge, behavior and ethical values that the merchants of Caraguay have will be analyzed. about the tax culture, and their obligations as taxpayers; also understand the importance of being updated and informed on the tax part and the benefits that the population acquires by contributing to the payment of taxes. The study of this research was carried out in three chapters, therefore, in Chapter I, the Theoretical Foundation is detailed, conceptualizing the theoretical, conceptual, legal and referential framework; as, in Chapter II, the Research Methodology, where the observational research design was developed to analyze the study objective, retrospective due to the acts that merchants have previously carried out, and transversal because it is focused on the city of Guayaquil for the year 2021; using a mixed approach and using research tools such as interviews and surveys. Finally, in Chapter III, we have the analysis and the results obtained through the survey, where the little tax culture that Caraguay fishing traders have as taxpayers is manifested; and through the interview with experts, the importance of complying with taxes is made known because it helps to pay the expenses that the state has and have an advantage of financing the instructions of public works and other expenses that are used in health, education; among others.