Cultura tributaria fiscal en busca del cumplimiento voluntario

Abstract

Ecuador is a country that in recent years has as its main source of income the fiscal revenue collection, the same as significantly feed the state budget in this regard I have seen the need to analyze the tax Ecuadorian Culture and if compliance with tax obligations by the population is assumed committed and conscious manner or rather, it is for fear of reprisals. This document studies the behavior of the Ecuadorian contributor to the country's fiscal policy, the existing tax culture and awareness of the importance of the contribution within society. The evolutionary behavior of taxes, handling them and the causes of poor perception of the collection by the population is analyzed. For the analysis are considered social, economic and psychological factors that provide a clear picture of the level of culture and meaning of tax contributions. The method of descriptive inductive research is used, using a survey of taxpayers engaged in trade in various parishes in the city of Cuenca, in order to obtain information about the level of knowledge and acceptance of payment of taxes. Ideas to encourage compliance spontaneously are proposed and acceptance by taxpayers and concludes with the results as well as conclusions and recommendations.