Análisis de la cultura tributaria de los comerciantes de la bahía del cantón Santa Lucía.

Abstract

The study analyzes the level of tax culture of the merchants of the Bay of Santa Lucía Canton, Guayas Province in Ecuador. It is stated under a positivist paradigm with a quantitative approach, non-experimental, transversal design, with a field research type. The level of scope was descriptive. The population was 123 merchants and the sample were probabilistic and consisted of 93 merchants according to the automated calculation of the sample. The instrument applied was a survey with 20 mixed questions, predominantly Likert-type scaling. Validity was assessed by expert judgment and reliability was calculated using Cronbach's Alpha, yielding a level of 0.75, which indicates that the instrument is reliable. The results allow us to conclude that in this Canton there is a lack of tax culture that affects the compliance with tax obligations, which confirms the hypothesis proposed.