Evaluación del Impacto de la Cultura Tributaria en el desarrollo socioeconómico de las Microempresas de Cuenca, año 2023.

Abstract

The objective of this current research was to evaluate the impact of the tax culture in the socioeconomic development of the micro enterprises classified as RIMPE. It allows to identify relevant aspects about the taxpayer’s behavior through their duties and the values they have which empower them to voluntarily achieve their obligations through the regulator entity. The government has to collect taxes to cover the social spending, provide stability and development to the country. It is important to implement a tax system based on the taxpayer’s payment capacity which must be equitable, progressive, and that encourages to accomplish their responsibilities, controls, audits, and sanctions with the purpose to achieve a positive impact in tax payment. After analyzing different investigations and theories that permitted to evaluate the tax culture and the impact in the socioeconomic development. Surveys were applied to micro enterprises sample from Cuenca. The data was analyzed by SPSS 20 to evaluate the relationship among the following indicators: Tax collection – Social investment, Tax Perception, Associated Risks, Evasion Causes, Equitable Distribution Income. The obtained results from the analysis determine that the Tax Culture influences in the Socioeconomic Development, that means that that the variable changes affects positively over the other variations because the correlation is really high. Additionally, it is worth to emphasize the importance of tax management that SRI controls in order to fulfill the accomplishment of the tax collection.