TAX CULTURE AND TAX OBLIGATIONS OF THE SEAFOOD IMPORT AND EXPORT COMPANY

Abstract

In Ecuador there is a high rate of tax evasion that through policies that have managed to significantly reduce this economic problem, undoubtedly have a great impact on the social development of the country, it is important to emphasize that taxes are a contribution that all taxpayers should be transferred to the state. Taking into account that the absence of the tax culture at present is a component that harms the collection of taxes. It should be noted that taxes are economic means that the Ecuadorian state has to address the needs of society, including education, health, and food consumption. The main purpose of this investigation was to analyze the tax culture and compliance with tax obligations in the Company Cangrejos del Negro Frozen Food Importadora y Exportadora Ecuaital S.A. The methodology used in the research has been field because it is the process that allows obtaining data from reality and studying them as such, without manipulating the variables, bibliographic because they are a set of techniques and strategies that are used to locate and identify those documents that contain the relevant information for the investigation and descriptive because it analyzes the characteristics of the population, which will allow a broad understanding of the facts. The population and the sample consisted of 190 among partners, workers, clients and suppliers because there is not a high level of personnel. The survey was used as a technique to collect information that agreed to implement the existing interaction.

Keywords: Taxation, collection, awareness, compliance.