Lotería tributaria, su relación con el comportamiento infractor de los contribuyentes y su contribución a la cultura tributaria en la ciudad de Cuenca, en el año 2011

Abstract

The tax culture has been for several tax administrations globally, in this paper has analyzed as part of the tax culture, the draw of the Lottery Tax Ecuador; analyzing its creation by the resolutions issued by the Director of SRI, bases and legal requirements for individuals and sales receipts wishing to participate in this lottery. We also analyze the management of tax culture in Latin America, also reviewing that countries use a similar draw as Argentina, Brazil, Costa Rica, El Salvador, Mexico, besides including China, Taiwan, Spain, Greece and others; Lottery Tax that further implications as promotion of tax culture in the city of Cuenca. It analyzes the Tax Lottery draw as process control and risk generating among taxpayers through the sanctioning proceedings initiated by the draw; few punitive processes started and how many of them have been closed with acquittals and sanctions and that has been generated indebted for these processes, and finally through a survey conducted in the city of Cuenca, identify if this draw has influenced the surveyed. Comparative analysis of gaps billing, filing, payment declarations submitted (collection) are presented, in order to establish the influence of the Lottery in the behavior of taxpayers and to determine if the objective of creating culture is met .