Análisis de la cultura tributaría de las familias residentes en las parroquias rurales del cantón Cuenca, (2010-2014)

Abstract

This investigation has like an objective: to make an "Analysis of the Tax Culture of the families living in the rural parishes of Cuenca canton, (2010-2014)", in order to know the factors those influence into the decision of taxpayers to comply or not with their tax obligations. To do this, we used the survey technique for gathering information; it has been applied to the householders in rural parishes of Cuenca canton, in addition to the information provided by the Internal Rents Service. After a process of data analysis results were obtained, these reflected a low level of tax culture, by the population under study, this low level of tax culture is mainly due to the limited information about taxes and tax culture. To analyze the tax culture of this population group also involved to study the knowledge about tax regulations that they have, reflecting a high degree of ignorance, due to lack of taxpayers interest. This research, as part of its result proposes a methodological guide "Tax Obligations" in order to encourage tax knowledge by taxpayers to reduce tax gaps and contribute to economic development of the country