Análisis del cumplimiento voluntario de las obligaciones tributarias de los contribuyentes de la torre médica de Machala.

Abstract

The effectiveness and efficiency of tax collection is crucial in the financial management of organizations, both public and private. This study focuses on health professionals in the Machala Medical Tower, analyzing their tax compliance. The goal is to understand your tax behavior and offer recommendations to improve voluntary compliance. Data is collected through surveys and it is found that 60% are natural persons required to keep accounting, 75% use accountants to comply with their tax obligations. The need to strengthen the tax culture is highlighted, since 95% have not received fines for non-compliance, but 5% lack this culture. 75% show dissatisfaction with the regularization of the information necessary to comply with their tax duties. It is recommended to implement tax education and advice programs, with 75% of respondents interested in participating. These efforts can improve the collection and financial management of the Machala Medical Tower.