FISCAL OBLIGATIONS IN TRANSPORT COOPERATIVES: AN ANALYSIS OF COMPLIANCE AND CHALLENGES
Keywords:
tax regulations, sanctions, collections, complianceAbstract
Through the compilation of information obtained in the execution of the investigation called "Tax obligations in transport cooperatives", a high level of devaluation is verified by the partners and managers in compliance with tax obligations, leading to tax sanctions. that not only affect the economy but also the image of the company for not complying with the requirements of said regulations, with the objective of determining the impact generated by the Tax Culture in compliance with Fiscal Obligations in Transport Cooperatives. Therefore, the purpose of the Scientific Article was focused on verifying compliance with tax obligations and the degree of knowledge about the importance of maintaining a tax culture in the development of administrative activities of Transportation Cooperatives. A qualitative approach was applied in the collection of information, likewise, the bibliographic method was used; together with the statistical method of the surveys carried out to the members and managers of the cooperative. In this sense, the commitment and responsibility of taxpayers must contribute to the fulfillment of their taxes in the development of the country, generating a tax culture that stimulates the processes of tax collection or other fiscal obligations to evade sanctions or fines by the Internal Revenue Services (SRI).
Keywords: tax regulations, sanctions, collections, compliance.
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