Aplicación del código de ética del contador ecuatoriano para la reducción de la evasión fiscal en Machala.

Abstract

At present, accounting professionals seek to offer quality services with efficiency and effectiveness, thus generating an image of professional credibility and trust over time, so this research aims to analyze the Professional Ethics of the Ecuadorian Accountant in the city of Machala in the Province of El Oro. Ethics within any profession is an important basis for society and especially for the accounting professional who is the giver of information for decision making and the executor of the presentation of financial reports, those who support the calculations of collection tax. Therefore, it is very important that ethics be promoted and strengthened in the academic and professional life of the accountant. The present investigation is non-experimental and transversal, since the variables are not modifiable, it will focus on observing how the application of the code of ethics influences the reduction of tax evasion. The code of ethics will be studied and the knowledge that exists in accountants today will be investigated and if they are applying said code in the course of their profession. The focus of this research is Mixed, that is, it will contain a qualitative and quantitative approach. The research will be based on explaining how the application of the Ecuadorian accountant's code of ethics impacts tax collection, as part of a culture of tax compliance, so it is not only necessary to review the bibliography, but a survey will be applied to obtain from a good source the knowledge that accountants have and the use they make of it throughout their professional lives. A survey will be carried out in which 87 accountants from the city of Machala will be measured with questions inherent to their behavior in certain situations, in this way their behavior in such circumstances can be measured.