Relación entre la educación tributaria y la cultura tributaria en las universidades de Guayaquil.

Abstract

This research work is based on an analysis carried out on university students in the city of Guayaquil in order to measure the relationship between Tax Education and Tax Culture, in order to be able to present a Proposal for a Tax Education Program to the authorities of the different universities of Guayaquil to form a Tributary Culture in the university students. For this, a descriptive and correlational type of research was carried out through a quantitative approach. On the other hand, for data collection, a survey obtained from the research work of Chavez (2015) was carried out. The survey was divided for the study variables and measured through the Likert scale. The results show that there is a correlation coefficient of 68% that allows identifying a relationship between Tax Education and Tax Culture that allows testing the established hypothesis.