La gestión de la cultura tributaria y su incidencia en la recaudación de los tributos en la provincia de El Oro. período 2018-2022.

Abstract

The main objective of this research is to analyze the tax culture of the province of El Oro and how it affects tax collection. To fulfill this purpose, an analysis of the income that the province has had in relation to taxation was carried out. in the period from 2018 to 2022, and said income was compared with the general budget of the state, in this way it was possible to understand how taxation directly affects the execution of social works. The research is non-experimental of a descriptive type, with a qualitative nature and based on the Documentary Method and the Analytical - Synthetic, which were carried out through an investigation referring to the record of collections of the province found on the web portal of the internal revenue service. In addition, the survey was applied to 325 microentrepreneurs from the city of Machala legally constituted and registered in the superintendency of companies, as a reference for the total number of provincial taxpayers. In this way, through a 10-question questionnaire, it was possible to determine a low commitment of taxpayers regarding tax obligations, due to the lack of knowledge they have about their tax duties, in addition to the little confidence they have in the use that the tax gives them. Ecuadorian state to the funds collected, which causes a large part of the taxpayers not to pay their obligations in a timely manner, directly affecting the general budget of the state and in turn the implementation of civil works. With the results obtained, the proposal arose to implement the training plan called “Strengthening the Tax Culture for Taxpayers in the Province of El Oro”, which was developed focused on microenterprises that benefit from the RIMPE regime, since they are the most prone to having suggestive lack of knowledge regarding taxation.