The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021

Detalhes bibliográficos
Autor(a) principal: Zambrano-Alcívar, Leonardo Javier
Data de Publicação: 2023
Outros Autores: Intriago-Mora , Casilda Paquisha
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Sapienza (Curitiba)
Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/672
Resumo: The objective of the research was to identify the tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021. It was methodologically oriented under a quantitative approach, the design was non-experimental, transectional. The study population in this investigation was made up of managers of the commercial premises of Alajuela street in the Portoviejo canton, which constituted a total of 20 people. For the collection of information, a questionnaire-type survey was prepared, with Likert Scale-type response options. For the statistical treatment of these results, descriptive statistics and quantitative analysis were used, determining the frequencies and percentages. It was found that 50% of the interviewees know most of the times the taxes that they are obliged to comply with as a merchant; 65% of those interviewed rarely or never know the taxes that must be paid to the municipality; In addition, 90% know the destination of the tax and non-tax revenues collected. 80% consider that paying their taxes helps improve the quality of life. 95% of those interviewed consider that it is common to see that people do not pay taxes. 100% consider that tax education can generate a tax culture. Tax training for taxpayers in general is still scarce in certain sectors of the economy. It is concluded that the deficient tax culture of the merchants of the Portoviejo province is due to the lack of knowledge about obligations they must comply with the tax administration.
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spelling The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021La cultura tributaria como factor determinante en el cumplimiento del impuesto a la renta de las personas naturales de la ciudad de Portoviejo 2021A cultura tributária como fator determinante no cumprimento do imposto de renda da cidade de Portoviejo 2021impostos, cultura fiscal, comerciantes, Ecuador.taxes, tax culture, merchants, Ecuador.tributos, cultura tributaria, comerciantes, EcuadorThe objective of the research was to identify the tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021. It was methodologically oriented under a quantitative approach, the design was non-experimental, transectional. The study population in this investigation was made up of managers of the commercial premises of Alajuela street in the Portoviejo canton, which constituted a total of 20 people. For the collection of information, a questionnaire-type survey was prepared, with Likert Scale-type response options. For the statistical treatment of these results, descriptive statistics and quantitative analysis were used, determining the frequencies and percentages. It was found that 50% of the interviewees know most of the times the taxes that they are obliged to comply with as a merchant; 65% of those interviewed rarely or never know the taxes that must be paid to the municipality; In addition, 90% know the destination of the tax and non-tax revenues collected. 80% consider that paying their taxes helps improve the quality of life. 95% of those interviewed consider that it is common to see that people do not pay taxes. 100% consider that tax education can generate a tax culture. Tax training for taxpayers in general is still scarce in certain sectors of the economy. It is concluded that the deficient tax culture of the merchants of the Portoviejo province is due to the lack of knowledge about obligations they must comply with the tax administration.El objetivo fue identificar la cultura tributaria como factor determinante en el cumplimiento del impuesto a la renta de las personas naturales de la ciudad de Portoviejo 2021. Se orientó metodológicamente bajo un enfoque cuantitativo, el diseño fue no experimental, transeccional. La población de estudio en esta investigación estuvo conformada por gerentes de los locales comerciales de la calle Alajuela del cantón Portoviejo lo cual constituyó un total de 20 personas. Para la recolección de la información se elaboró una encuesta tipo cuestionario, con opciones de respuesta tipos Escala de Likert. Para el tratamiento estadístico de estos resultados, se empleó la estadística descriptiva y el análisis cuantitativo, determinando las frecuencias y porcentajes. Se encontró que el 50% de los entrevistados conoce la mayoría de las veces los tributos que están obligados a cumplir como comerciante; 65% de los entrevistados pocas veces o nunca conoce los tributos que debe pagar a la municipalidad; además El 90% conoce el destino de los ingresos tributarios y no tributarios recaudados. El 80% considera que pagar sus tributos ayuda a mejorar la calidad de vida El 95% de los entrevistados considera que es común ver que las personas no paguen impuestos. el 100% considera que la educación tributaria puede generar una cultura tributaria. La formación tributaria en los contribuyentes en general todavía es escasa. Se concluye que la deficiente cultura tributaria de los comerciantes de la provincia Portoviejo, se debe a la falta de conocimiento sobre obligaciones deben cumplir con la administración tributaria.O objetivo da pesquisa foi identificar a cultura tributária como fator determinante no cumprimento do imposto de renda pessoal da cidade de Portoviejo 2021. Foi metodologicamente orientada sob uma abordagem quantitativa, o design foi não experimental, transeccional. A população de estudo nesta investigação foi composta por gerentes dos estabelecimentos comerciais da rua Alajuela no cantão de Portoviejo, que constituíram um total de 20 pessoas. Para a coleta de informações, foi elaborada uma pesquisa do tipo questionário, com opções de resposta do tipo Escala Likert. Para o tratamento estatístico desses resultados, utilizou-se estatística descritiva e análise quantitativa, determinando-se as frequências e porcentagens. Verificou-se que 50% dos entrevistados conhecem na maioria das vezes os impostos que são obrigados a cumprir como comerciante; 65% dos entrevistados raramente ou nunca conhecem os impostos que devem ser pagos ao município; Além disso, 90% conhecem o destino das receitas tributárias e não tributárias arrecadadas. 80% consideram que pagar os seus impostos ajuda a melhorar a qualidade de vida e 95% dos inquiridos consideram que é comum ver que as pessoas não pagam impostos. 100% consideram que a educação tributária pode gerar uma cultura tributária. A formação tributária para os contribuintes em geral ainda é escassa em determinados setores da economia. Conclui-se que a deficiente cultura tributária dos comerciantes da província de Portoviejo se deve ao desconhecimento das obrigações que devem cumprir perante a administração tributária.Sapienza Grupo Editorial2023-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/67210.51798/sijis.v4i2.672Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 2 (2023): Regular Issue: Interdisciplinary Studies; e23021Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 2 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23021Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 2 (2023): Número Regular: Estudos Interdisciplinares; e230212675-9780reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAenghttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/672/472Copyright (c) 2023 Leonardo Javier Zambrano-Alcívar, Casilda Paquisha Intriago-Mora https://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessZambrano-Alcívar, Leonardo Javier Intriago-Mora , Casilda Paquisha 2023-08-09T03:22:02Zoai:ojs2.journals.sapienzaeditorial.com:article/672Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-08-09T03:22:02Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
La cultura tributaria como factor determinante en el cumplimiento del impuesto a la renta de las personas naturales de la ciudad de Portoviejo 2021
A cultura tributária como fator determinante no cumprimento do imposto de renda da cidade de Portoviejo 2021
title The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
spellingShingle The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
Zambrano-Alcívar, Leonardo Javier
impostos, cultura fiscal, comerciantes, Ecuador.
taxes, tax culture, merchants, Ecuador.
tributos, cultura tributaria, comerciantes, Ecuador
title_short The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
title_full The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
title_fullStr The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
title_full_unstemmed The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
title_sort The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021
author Zambrano-Alcívar, Leonardo Javier
author_facet Zambrano-Alcívar, Leonardo Javier
Intriago-Mora , Casilda Paquisha
author_role author
author2 Intriago-Mora , Casilda Paquisha
author2_role author
dc.contributor.author.fl_str_mv Zambrano-Alcívar, Leonardo Javier
Intriago-Mora , Casilda Paquisha
dc.subject.por.fl_str_mv impostos, cultura fiscal, comerciantes, Ecuador.
taxes, tax culture, merchants, Ecuador.
tributos, cultura tributaria, comerciantes, Ecuador
topic impostos, cultura fiscal, comerciantes, Ecuador.
taxes, tax culture, merchants, Ecuador.
tributos, cultura tributaria, comerciantes, Ecuador
description The objective of the research was to identify the tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021. It was methodologically oriented under a quantitative approach, the design was non-experimental, transectional. The study population in this investigation was made up of managers of the commercial premises of Alajuela street in the Portoviejo canton, which constituted a total of 20 people. For the collection of information, a questionnaire-type survey was prepared, with Likert Scale-type response options. For the statistical treatment of these results, descriptive statistics and quantitative analysis were used, determining the frequencies and percentages. It was found that 50% of the interviewees know most of the times the taxes that they are obliged to comply with as a merchant; 65% of those interviewed rarely or never know the taxes that must be paid to the municipality; In addition, 90% know the destination of the tax and non-tax revenues collected. 80% consider that paying their taxes helps improve the quality of life. 95% of those interviewed consider that it is common to see that people do not pay taxes. 100% consider that tax education can generate a tax culture. Tax training for taxpayers in general is still scarce in certain sectors of the economy. It is concluded that the deficient tax culture of the merchants of the Portoviejo province is due to the lack of knowledge about obligations they must comply with the tax administration.
publishDate 2023
dc.date.none.fl_str_mv 2023-06-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/672
10.51798/sijis.v4i2.672
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/672
identifier_str_mv 10.51798/sijis.v4i2.672
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/672/472
dc.rights.driver.fl_str_mv Copyright (c) 2023 Leonardo Javier Zambrano-Alcívar, Casilda Paquisha Intriago-Mora
https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Leonardo Javier Zambrano-Alcívar, Casilda Paquisha Intriago-Mora
https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Sapienza Grupo Editorial
publisher.none.fl_str_mv Sapienza Grupo Editorial
dc.source.none.fl_str_mv Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 2 (2023): Regular Issue: Interdisciplinary Studies; e23021
Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 2 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23021
Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 2 (2023): Número Regular: Estudos Interdisciplinares; e23021
2675-9780
reponame:Sapienza (Curitiba)
instname:Sapienza Grupo Editorial
instacron:SAPIENZA
instname_str Sapienza Grupo Editorial
instacron_str SAPIENZA
institution SAPIENZA
reponame_str Sapienza (Curitiba)
collection Sapienza (Curitiba)
repository.name.fl_str_mv Sapienza (Curitiba) - Sapienza Grupo Editorial
repository.mail.fl_str_mv editor@sapienzaeditorial.com
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