Impacto de la cultura Fiscal en el cumplimiento de las obligaciones tributarias en las Empresas de la Ciudad de Machala-Ecuador.

Abstract

Tax collection levels are influenced not only by factors such as the efficiency of the collection systems, the conditions and facilities for compliance with tax obligations, but also the elements of the tax culture characterized by a marked tendency to default in the payment of taxes. tributes. That is why, the objective of the research is to analyze the impact of the tax culture on the compliance of tax obligations in companies. The methodology was used, based on the quantitative approach, of a non-experimental type, descriptive - explanatory scope, the information collection technique used was the survey supported by a questionnaire of 12 political questions on the Likert scale. As a result, there is no solid tax culture in the surveyed companies that contributes to voluntary compliance with tax obligations, there is a high positive correlation between the variables, therefore, the tax culture that affects compliance with tax obligations of the companies and in the collection levels of the tax administration in Ecuador.