Análisis de la cultura tributaria y su incidencia en el cumplimiento de obligaciones en los comerciantes de la Bahía de Balzar.

Abstract

The importance of taxation has a direct influence on the social services that the State can provide to its population. Through the income generated by taxes, the existing inequality gap can be reduced and citizens can take social investment that improves quality life of the inhabitants of a nation. The Balzar Canton is located among the 11 cantons of the Guayas province that generated the least income to the country in recent years; situation generated by the low tax culture, which is measured around compliance with tax duties, trust, respect for the law, civic responsibility and social solidarity. In this research, a theoretical framework of concepts such as tax culture, taxes, obligations, tributaries was established; then the Tax Culture of the Merchants of the Balzar bay was analyzed, through applied “in situ” surveys where the conclusion of the low tax culture in this commercial Sector of the Canton was concluded, a result that is related to the location of the Canton when generating income from taxes to the country.