Ecuador and tributary culture as a source of tax revenue

Abstract:

One of the revenues of the general state budget and sources of internal financing, fiscal sustainability, are taxes. In this research, the weight of each of the taxes in the annual collection (2019 and 2020) will be exposed, with the purpose of evidencing the tax culture in the country. It is theoretically based on concepts such as: tax culture, obligations, taxes, structure of taxpayers. For this purpose, a documentary research was carried out, in books and academic texts, the data expressed are quantitative, through statistical tables of the pages of the Internal Revenue Service (SRI) and the National Institute of Statistics and Census (INEC). The result obtained from the research is that Ecuador obtains most of its fiscal income from tax collection, above income from oil exports, which is the basis for fiscal sustainability, hence the tax culture should be promoted to contribute to the development of the country, since there is still a significant proportion of collection for interest on arrears and tax fines, which exceed the collection by the Simplified Tax System (RISE), which paradoxically make up more than half of the total number of companies in the country.

Año de publicación:

2021

Keywords:

• TAX CULTURE
• Sources of income
• TAXES

Fuente:

scopus