La cultura tributaria en el sector minero y su impacto en la informalidad en el cantón Zaruma periodo 2022.

Abstract

The article determines the current situational reality of taxpayers regarding their limited tax knowledge in a very important economic sector of the zarumeña economy such as mining. Meanwhile, informality often occurs due to a lack of understanding of the laws, tax regulations and their application. The tax culture is essential, and this avoidance and lack of collection harms our country, generating a shortage of resources to meet collective needs. During the last decade, informality has decreased, however, a large part of the industries has considered the tax culture as part of their knowledge and, despite all the information available, they still lack a tax culture. The purpose of this study was to learn a little more about the tax culture and its practice in the mining sector of the Zaruma Canton, interviews and surveys were conducted with a small group of miners, who after collecting data, making tabulations, and analyzing variables, we determined Most of them were unaware of their tax rights and obligations. Therefore, based on this information, it can be deduced that tax evasion lies in not delivering sales receipts for products or goods, so they do not keep a record of their income and expenses, which means that their income is 0.00 (ZERO) and thus avoid not paying taxes.