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http://dspace.ucuenca.edu.ec/handle/123456789/27712Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Mora Andrade, María Augusta | - |
| dc.contributor.author | Mogrovejo Armijos, Jair Fabricio | - |
| dc.date.accessioned | 2017-06-28T16:03:24Z | - |
| dc.date.available | 2017-06-28T16:03:24Z | - |
| dc.date.issued | 2017 | - |
| dc.identifier.uri | http://dspace.ucuenca.edu.ec/handle/123456789/27712 | - |
| dc.description | La presente investigación pretende identificar en función de estudios científicos previamente realizados y del contexto local, la diferencia entre los ciudadanos y contribuyentes de la ciudad de Loja, respecto a los factores que influyen en su decisión de pagar o no impuestos. Con base en dos encuestas realizadas en la ciudad de Loja, se detectó que el riesgo de los ciudadanos es mayor al de los contribuyentes y se identificaron propuestas para fortalecer la moral tributaria con base en experiencias de administraciones tributarias de diferentes países. | es_ES |
| dc.description.abstract | The present research intends to identify, based on previous scientific studies and the local context, the difference between the citizens and taxpayers of the city of Loja, regarding the factors that influence their decision to pay or not taxes. Based on two surveys conducted in the city of Loja, it was detected that the risk of citizens is greater than that of taxpayers and proposals that strengthen fiscal morale were identified, based on experiences of tax administrations in different countries. | es_ES |
| dc.format | application/pdf | es_ES |
| dc.language.iso | spa | es_ES |
| dc.relation.ispartofseries | TM4;1173 | - |
| dc.subject | Etica Tributaria | es_ES |
| dc.subject | Moral Tributaria | es_ES |
| dc.subject | Cumplimiento Tributario | es_ES |
| dc.subject | Ciudadania Fiscal | es_ES |
| dc.subject | Tesis De Maestria En Administracion Tributaria | es_ES |
| dc.subject | Trubutacion | es_ES |
| dc.title | Análisis comparativo de la moral tributaria entre ciudadanos y contribuyentes en la ciudad de Loja | es_ES |
| dc.type | masterThesis | es_ES |
| dc.ucuenca.paginacion | 105 páginas | es_ES |
| dc.description.degree | Magíster en Administración Tributaria | es_ES |
| dc.description.city | Cuenca | es_ES |
| dc.ucuenca.id | 1103646640 | es_ES |
| dc.ucuenca.idautor | 1103601066 | es_ES |
| Appears in Collections: | Tesis Maestrías | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Mgs. Mogrovejo Armijos, Jair Fabricio.pdf | texto completo | 4.38 MB | Adobe PDF |  View/Open |
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