Análisis de la cultura tributaria de los contribuyentes del cantón Girón para el año 2016

Abstract

The present investigative work has as main objetive to determine the “Analysis of the Tributary Culture of the taxpayers of canton Girón for the year 2016” and the incidence it has in the availability to tax of the same, considering that at present tax informality is the factor that affects to a great extent the State, since not to receive income by the payment of taxes would be impossible to satisfy the needs of the society. This research has as independent variable the Tributary Culture conformed by the components: knowledge, perception and tax behavior; and as a dependent variable the taxpayer´s willingness to tax. To obtain information, the test type survey was used as a study instrument, in addition to the information contained in the database of the Internal Revenue Service. In the analysis of the data, the regression and correlation technique was used, determining relationship and influence among the studied variables.

Keywords: Taxes, Internal Revenue Service, Tax Culture, Taxpayers, Tax collection, Tax return, Willingness to tax.