TAX CULTURE AND TAX COLLECTION IN THE TARQUI COMMERCIAL SECTOR OF THE MANTA CANTON

Abstract

The objective of this research work was to identify the level of compliance of merchants on the Tax Culture and Tax Collection in the Tarqui commercial sector in the Manta canton, 2021. It is important to know that the General State budget is based on the collection of taxes of various kinds, one of these segments is the collection of income taxes, through the obligation of the taxpayer both the Single Taxpayer Registry (RUC) and the Simplified Regime for entrepreneurs and popular businesses (RIMPE), These amounts are collected by the Internal Revenue Service (SRI). The investigation was oriented to a descriptive, inductive, deductive, statistical and bibliographic method, with a sample of 172 premises of the Tarqui commercial sector, the techniques used have been the survey carried out to the merchants in the various premises of the Tarqui commercial sector and the interview executed to the president of the Association of merchants Tarqui of the canton Manta. As a result, it was obtained through surveys that 65% of the merchants in the Tarqui commercial sector have not received any type of training from the Internal Revenue Service (SRI). It is concluded that the tax culture influences the tax collection of microenterprises, for which the lack of tax culture leads to tax evasion, generating lower tax collection and consequently a decrease in tax revenue.

Keywords: Tax culture, collection, taxes, microenterprises, tax evasion.