La cultura tributaria y su incidencia en la recaudación de tributos frente al COVID-19 de las empresas del sector hospitalario de Samborondón.

Abstract

In the present research, the tax culture and the way in which it had an influence on the collection of taxes from companies in the hospital sector in the Samborondón canton will be analyzed. To meet the research objective, a cross-sectional design was used because it consists of determining the frequency of a phenomenon or condition of the study population and a type of descriptive research that will explain the reasons why the tax culture has affected tax collection in companies in the hospital sector of the Samborondon city during the pandemic caused by COVID-19. The population of the present research are the companies of the hospital sector that pay taxes in the Samborondón canton, being these 42 active companies that have contributed with the payment of taxes during the year 2020, with a sample of 32 companies surveyed. Thanks to them, it was found that the dimensions of the tax culture are formed by the cognitive, behavioral and affective component. As for the cognitive component, it was obtained that the employers of the hospital sector agree that it is important to pay taxes, in the behavioral component it was found that the respondents would not pay taxes if they had the opportunity, but since it is an obligation then they do it only because they ask for it Finally, in the affective component, it is evident that all employers in the hospital sector feel bad when they do not pay taxes in a timely manner.