Evaluación del nivel de cultura tributaria y su incidencia en el cumplimiento de obligaciones de los comerciantes del Mercado Municipal de Pascuales en Guayaquil.

Abstract

The purpose of this research is to determine the incidence of the tax culture on the tax compliance of the merchants of the Pascuales Municipal Market. This research had a quantitative approach with a deductive method that goes from the general theory to the particular, with a transversal cut given that it will be carried out in a specific period of time and with a descriptive and correlational scope, to measure the incidences. In addition, it was worked out with a population of 30 merchants who fulfill some characteristics and were surveyed with a questionnaire divided into two sections for each studied variable, their responses were measured on a Likert scale, from which it was possible to conclude that the tax culture does have a significant impact on the tax compliance of those merchants of the municipal market, and according to the Cronbach's Alpha coefficients obtained, the surveys have an excellent level of reliability with a 0.956. Additionally, the correlational analysis concluded that, of all the studied variables that make up the tax culture, only Attitude was significant, under a significance level of 0.01 the other variables, Values and Legal Framework, had a higher p-value and therefore were not significant in this population.