CULTURA TRIBUTARIA Y SU INFLUENCIA EN LA PLANIFICACIÓN PRESUPUESTARIA LOCAL EN SAN LORENZO, JIPIJAPA

Roxana Valeria Pihuave-Marquez; Jhon Jairo Silva-Gorozabel

Authors

Pihuave-Marquez Roxana Valeria Universidad Estatal del Sur de Manabí. Jipijapa, Ecuador. https://orcid.org/0009-0004-5983-8286
Silva-Gorozabel Jhon Jairo Universidad Estatal del Sur de Manabí. Jipijapa, Ecuador. https://orcid.org/0000-0002-1882-1216

Keywords:

tax education, citizen participation, local development, transparency, public management, social responsibility

Abstract

DOI: https://doi.org/10.46296/yc.v10i18.0833

Abstract

This research aimed to analyze the relationship between residents' tax literacy and budget planning in the urban parish of San Lorenzo, Jipijapa canton. A quantitative approach, with a descriptive and field design, was used to conduct the study. Surveys were administered to a randomly selected sample of 379 residents. The results identified perceptions and practices related to tax compliance and the management of public resources. The findings showed that a large portion of the population is unaware of their tax obligations or only partially complies with them, with lack of information, economic problems, and distrust in the administration being the main factors influencing noncompliance. It was also found that the majority of citizens are unaware of how the parish budget is prepared and perceive deficiencies in the efficiency and transparency of its management, which impacts institutional credibility. However, a significant finding is that more than 70% of respondents would be willing to pay more taxes if there were greater clarity in the use of resources. It is concluded that tax culture and budget planning are closely linked, and that it is necessary to strengthen tax education, citizen participation, and accountability processes to ensure sustainable local development.

Keywords: tax education, citizen participation, local development, transparency, public management, social responsibility.