Determinación del nivel de cumplimiento tributario por parte del taxismo formal del cantón Cuenca en el año 2019

Abstract

The current investigation carried out an exhaustive attitudinal research in order to determine the level of tax compliance in the taxi sector of the Cuenca canton; some research questions were applied through a survey to 348 drivers, taxi owners, of the city. To achieve this research visits to each cooperative were done with the leaders support in the moment in which all the taxi drivers were grouped, in addition to trips done in each situation when an opportunity to obtain the information was possible. The results showed that the operating costs and expenses of the drivers, taxi owners, does not directly affect the collection of taxes to the State. The personal economic situation of monthly income and expenses of each of the owners, taxi drivers, was analyzed, the same ones that reflect that the real amounts they receive reach the taxable income tax, that is why the generated tax will depend on the table of tax to natural persons. The study was carried out on those with their own capital who have acquired the vehicle unit to pursue the activity. The applied methodology has shown that the sector feels little informed about tax issues, so it is suggested that there be training and greater attention to be paid to their needs by the tax administration; it is demanded, similarly, more tax benefits to the transport sector. In conclusion, the taxi sector does not represent a risk for the tax administration in tax compliance, but this will depend on the situation of each driver, their income and other variables that may be involved. The SPSS version 24 statistical program was used for data processing.