Medición y análisis de la cultura tributaria, una aplicación al sector ferretero de la ciudad de Cuenca en el año 2018

Abstract

The tax culture is a means to finance public spending, for this reason, it is essential that the knowledge, perception and behavior of taxpayers to be appropriate to the State, therefore the present research work aims to measure and analyze the tributary culture of the ironmongery sector of the city of Cuenca in the year 2018.

For the study, a survey was carried out with ordinal variables and crossed tables were made, hypothesis tests by proportions and Spearman's independence-correlation test.

It is concluded, that the current tax situation of the Cuenca ironmongery sector is acceptable, with a medium level of tax morale. It also shows that 65% of the tax culture variables show links with tax compliance variables, whereas 35% indicate independence.

Specifically, the behavior variable is dependent on tax compliance, due to the positive attitude of taxpayers to the requirements of the Tax Administration. The knowledge variable shows a certain independence, because it also requires an ethical commitment. The perception also does not indicate linkage, because the taxpayers have not seen their aspirations reflected in the contributions collected by the State.