Diagnóstico de la cultura tributaria y su efecto en la evasión fiscal de los comerciantes informales en la provincia de Loja, Año 2022.

Abstract

The objective of this research work is to diagnose the tax culture and its effect on tax evasion of informal traders in the province of Loja, this led to a review of the literature related to tax culture and its effect on tax evasion, the level of tax culture was also determined and finally the factors that affect tax evasion by informal traders in the province of Loja were established. The methodology consisted of a cross-sectional design; the type of research is descriptive with a mixed approach. The survey and interview techniques were used, which were applied to 260 informal traders, an functionary of the Internal Revenue Service and two independent accounting professionals. The results obtained indicated that there is indeed a lack of tax culture on the part of informal traders in the province in question and therefore tax evasion, a problem that has persisted due to lack of knowledge, lack of information and resistance to change. For this reason, training, promotion and dissemination of tax information are recommended to raise awareness among informal traders to operate in a formal manner.