Análisis de la cultura tributaria y conocimiento de la Lorti En el sector bananero de la ciudad de Machala.

Abstract

The research work refers specifically to the level of tax culture and knowledge of the LORTI in the workers who belong to the banana sector of the city of Machala, considering that a large part of this population is not properly trained and educated about the obligations and rights established by Ecuadorian law and, at the same time, administered by the Internal Revenue Service. For this reason, a bibliographical tour is carried out through the different data sources where it will be possible to collect information about the number of taxpayers that exist in the country, specifically within the city of Machala. Similarly, for a better analysis, the survey addressed to the workers of the "El Porvenir" farm will be applied as an instrument, which is dedicated to the production and preparation of banana boxes with the respective shipping process, for subsequent sale. to the exporting company. The results obtained in the investigation show that there is little cultural level about taxes in general, especially, it is found that workers who belong to the banana sector do not have the essential information to join a regime established by the Revenue Service. Internal, thus ceasing to contribute to the country for the fulfillment of their projects or in the same way they do not know what are the benefits to which they are entitled, even many are not affiliated with the Ecuadorian Institute of Social Security and receive a low salary, without the respective payments established by law.