TAX CULTURE IN THE MERCHANTS OF THE JIPIJAPA CANTON

Abstract

DOI: https://doi.org/10.46296/yc.v9i16.0626

The present study analyzes the tax culture in the merchants of the Jipijapa canton, highlighting its importance in local economic development. The investigation arises from the problem of high commercial informality and low compliance with tax obligations in the area, which affects tax collection and limits business growth. This shows the need to understand the factors that influence the tax culture of merchants to propose strategies that promote its improvement. The main objective of this study is to analyze the level of knowledge, attitudes and practices of Jipijapa merchants regarding the tax system, as well as to identify the factors that influence their compliance or evasion of taxes. For this, a descriptive and analytical methodology with a qualitative approach was used. Data was collected through surveys applied to merchants in the canton, which were analyzed using statistical tools and qualitative interpretation. The results obtained show that there is a low level of tax education among merchants, which generates ignorance about tax regulations and a negative perception of paying taxes. Lack of trust in public institutions and the perception that there are no tangible benefits in complying with tax obligations are factors that contribute to tax evasion. In addition, informality continues to be predominant, which affects commercial equity and the State's ability to invest in essential public services and highlights the need to strengthen tax education for Jipijapa merchants.

Keywords: informality, collection, evasión.