Tax Culture and its Incidence in the Compliance of the Municipal License Tax for Professional Activities in the Canton Manta, year 2021

Abstract

Tax collection is an important element for the development of a country, where the taxes or tributes that are paid by citizens, merchants, professionals, among other economic entities that carry out activities that generate profit, are a fundamental part that will provide a resource vital to invest in services that benefit citizens, as well as to obtain the financing of other state institutions that also provide some service to the citizens of a region. The tax culture is marked by a system of values ethics that citizens must have, based on understanding the need to give the nation its economic part in order to contribute to the sustainable development of their country, in Ecuador the law of Taxation includes a municipal patent tax payment for professional activities, which is mandatory in order that professionals who do not depend on a labor relationship can pay the respective tax for the development of their professional activities. The objective of this research is to establish the incidence of a tax culture in the cancellation of the municipal license tax for professional activities in the Manta canton. The methodology is quantitative descriptive, by means of a survey applied to 80 professionals, the relationship between the tax culture and the payment of said tax is determined. It is concluded that despite the fact that taxpayers know their tax obligations, it does not indicate that they make their payments on time.