Tax evasion as an effect of the lack of tax culture in Guayaquil taxpayers

Kevin Josue Alcívar Toala, María Fernanda Carbo González and Priscilla Rossana Paredes Floril

Revista Multidisciplinaria Voces de América y el Caribe, 2024, vol. 1, 507-549

Abstract: Tax evasion is determined when the law is violated or tax obligations are not fully or partially complied with. Therefore, the intention of this research is to analyze the main causes why taxpayers try to evade their tax responsibilities. Against which objectives are set to determine the factors that influence taxpayers in the commercial sector not to comply with tax obligations in Ecuador, as well as analyze alternatives that facilitate tax compliance for taxpayers in the commercial sector in Ecuador and propose strategies aimed at raising the tax culture of taxpayers in the commercial sector in Ecuador. Through a mixed design methodology, combining both quantitative and qualitative tools and a representative sample of 384 taxpayers, to whom a 10-question survey is applied, in the same way a checklist is established to break down what was established by various authors face the topic and interviews. The most relevant results are that 61% determined that they did not have knowledge about the sanctions resulting from tax omission or lack, while 39% stated that they did know about this type of sanctions. Which leads to the conclusion that tax evasion is significantly influenced by the cultural factor, demonstrating that tax awareness directly affects tax non-compliance.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:cvp:remuva:remuvac.v1i2.81

DOI: 10.69821/REMUVAC.v1i2.81

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