Incidencias del conocimiento tributario en la evasión fiscal de personas naturales dedicadas al sector turístico de la provincia de Santa Elena.

Abstract

This research proposes as a general objective the analysis of the incidence of knowledge in the levels of tax evasion by taxpayers engaged in tourism activities (gas and lodging) in the province of Santa Elena, which generates damages to the population in general due to the breach of the stipulations established in a legal manner by those who maintain obligations with the State. For the fulfillment of this objective, concepts such as tax culture, tax behavior, tax policy, tourism, tax collection, in addition to addressing the two taxes with the highest collection at the national level, the Value Added Tax (VAT) and the Income Tax (IR), are addressed. Likewise, theories are presented that allow the reader to clarify the difference between tax knowledge and tax culture, so that it is possible to improve the understanding of the established line of research. Regarding the methodology applied to the development of the same, it is of mixed nature, making use of the collection of quantitative data (surveys) and qualitative (interviews with collaborators of the Internal Revenue Service, hotel managers and accountants) that allow to reach different results that allowed to reach the conclusions exposed at the end of this investigation.