Browsing by Author "Morocho Rios, Diana Elizabeth"

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    Análisis de la cultura tributaria de las familias residentes en la zona urbana de la ciudad de Cuenca para el año 2015
    (2015) Morocho Rios, Diana Elizabeth; Pinos Sarmiento, Erika Anaís; Aguirre Maxi, Juan Carlos
    ABSTRACT The following research aims to “Analyze the tax culture of the families living in the urban area of the city of Cuenca for the year 2015”, whereas tax noncompliance by taxpayers is one of the most negative aspects affecting tax collection, since it produces insufficient resources required to meet the collective needs, thus causing a negative effect on society. A survey was used to collect information and it was addressed to the household heads. Once the data was collected, we proceeded to obtain the results and the corresponding analysis. A low level of tax culture was reflected, which is due to the lack of information on the tax aspect, tax evasion, high level of misinformation in relation to the tax rules. Therefore, there is a need for a joint effort of the authorities as well as the citizens in general, to achieve a good level of tax culture and thus reduce tax gaps and help in the development of the country.