Cultura tributaria y evasión fiscal en las pequeñas y medianas empresas del sector comercial de la ciudad de Machala.

Abstract

Tax culture and tax evasion, both factors that affect the country's economy, and therefore, in all productive sectors of the country, especially in the commercial sector. The main objective of this case study is to analyze the tax culture and tax evasion by quantifying the results obtained in small and medium enterprises in the commercial sector of the city of Machala for analytical purposes. For this work, a descriptive and correlational type of research was used, employing a unique technique which was the survey, with the purpose of perceiving the level of tax culture and studying tax evasion in the commercial sector in Machala, through its managers/presidents. After the data collection, the tabulation and the determination of the degree of correlation between the variables were elaborated, both with their respective analysis and interpretations, where some of the factors that influence the decrease of the tax culture of the taxpayers were evidenced, as well as those that influence the fight against tax evasion. The results showed that taxpayers in general agree with the procedures, policies and strategies managed by the tax administration, although it is evident with the opinions in disagreement the inefficiency and lack of commitment of the regulating entity to guarantee the rights and training of taxpayers with respect to their obligations, which gives room for the existence of tax evasion. Finally, the conclusions consist of the level of influence that tax culture has on Ecuador's economy.