Influencia de las normas sociales en la cultura tributaria en emprendedores de los cantones Piñas y Zaruma de la provincia del Oro.

Abstract

The objective of this study is to analyze the level of tax culture of professionals and businessmen in the states of Zaruma and Piñas as determinants of sustainable development in the province of El Oro. It tries to describe the basic concepts. Support theoreticians to analyze the tax culture and its relationship with sustainable development; develop a research methodology based on field studies of professionals and businessmen from the liberal movements in the states of Zaruma and Piñas; find a solution to your problem and consider creating a consulting firm to provide the services professionals need. For this, a quantitative study was carried out based on a structured survey carried out directly between two countries. The results show that most of the countries have a high tax culture in the population, but a high proportion of professionals with low levels of knowledge and tax compliance.