La cultura tributaria y elusión del impuesto a la renta: contribuyentes régimen rimpe negocio popular, parroquia La Providencia, período 2022.

Abstract

It is well-known that in Ecuador, ethics and tax culture are not in good shape due to a lack of awareness, limited knowledge of tax culture, and the complexity of the tax system for some individuals. This study focuses on individuals who are not required to maintain accounting records. This study focuses on taxpayers who are within the "Règimen Negocio Popular" in “La Providencia”, Machala city. The tax system will be analyzed as it is essential for financing social development and evolves according to societal characteristics. The methodology includes a survey of the selected group for data tabulation and statistical analysis. The results highlight that many individuals are not familiar with tax culture and have little understanding of the system; however, they declare their obligations on time but do not understand the social benefits it provides.