Cumplimiento de los deberes formales de los contribuyentes del cantón camilo Ponce Enríquez, en el periodo 2019–2020.

Abstract

The formal duties in the country constitute one of the most important aspects in the area of taxation, compliance with obligations, dates of payment of taxes in this sense, the present work takes into account the factors that are causing problems with compliance with the regulations. in order to be able to evaluate the compliance of the formal duties by the taxpayers of the Camilo Ponce Enriquez Canton in the period 2019-2020 for which the type of methodology applied is the deductive method with a quantitative approach, the instrument used for the extraction of The information pertinent to the investigation was the survey that was applied to the sector under study with a population of 650 people that was obtained from the cadastres found in the SRI database that, based on the calculation corresponding to the sample, gave as result 242 people to whom to apply the survey. The information obtained from the results shows that a significant part of the taxpayers in relation to compliance with formal duties know the due processes that must be carried out, for which it can be determined that there are factors in which there is a strengthening, however certain inconsistencies are present. in other fields which must be taken into account to implement improvement strategies.