La relación entre las buenas prácticas tributarias y cumplimiento de las obligaciones impositivas. Un caso de estudio en los comerciantes del mercado 25 de Junio de la ciudad de Cañar

Abstract

Taxation is a process in which citizens perform according to a certain activity the tax return for the economic development of the Country. The present investigation seeks to determine how influential the good tax practices are so that the obligations of the merchants of the market June 25 of the city of Cañar, are fulfilled with responsibility. It was concluded that the level of educational preparation within a Territory is of vital importance, to strengthen the tax culture, which allows responsible citizens to meet their tax obligations. The informality is in the market is at 23% and are not categorized correctly. There is a relationship between the lack of talks by the RUC or RISE and the fulfillment of the obligations. It is not related to the control performed by the Internal Revenue Service in the fulfillment of tax obligations. There is a relationship between the virtual services offered by the Internal Revenue Service on its website and the tax compliance. That is why it has been recommended to intensify periods of training on a regular basis in these areas of mass influx in order to strengthen the tax culture and contribute to the formation of responsible citizens against their fiscal obligations. Suggest to the cantonal GAD, reforms to the ordinance in order to require at least the primary level to be able to exercise the work of merchant, giving appropriate time frames for those who have not completed the primary level can do. The SRI, reaches the markets and other centers of mass consumption to verify the fulfillment of the tributary obligations. Finally the conclusions show the rejection of the null hypothesis and therefore the acceptance of the alternative hypothesis in relation to: There is a relationship between the collection and the fulfillment of the obligations of the market traders June 25, Cañar. There is a relationship between the tax culture and the fulfillment of the obligations of the market traders June 25, Cañar.