CULTURA TRIBUTARIA DE LOS COMERCIANTES MINORISTAS Y MAYORISTAS Y SU INCIDENCIA EN EL CUMPLIMIENTO DE SUS OBLIGACIONES TRIBUTARIAS EN EL MERCADO N° 2 DE LA CIUDAD DE PORTOVIEJO AÑO 2017

Abstract

The tax culture is the set of values and attitudes that promote the timely and truthful fulfillment of the tax obligations that correspond to each person as a citizen's duty and right; commitment that is acquired when starting a commercial activity. This culture allows the voluntary acceptance of payment by the taxpayer; being the entity responsible for collecting and administering the payment of these taxes the Internal Revenue Service, through the Organic Law of Internal Tax Regime, governed by the principles of generality, progressivity, efficiency, administrative simplicity, non-retroactivity, equity, transparency and collection sufficiency. The environment in which the present investigation was developed, was in the market N ° 2, located in the parish of San Pablo in the city of Portoviejo. With a primary focus on the tax culture held by merchants, both retailers and wholesalers, who develop their business activities in this locality, in order to estimate, what is the incidence that the tax culture has on compliance with tax obligations with the Ecuadorian state Mercado No. 2 of Portoviejo was built in 1996, in the administration of former mayor José Delgado and was created by ordinance of number 7 of article 281 of the Bill of Rights, which through its Internal Regulation of Market Operation indicates As relevant points for the present investigation, applicants may not have more than one position in the market to which they apply, nor in any other commercial plaza in the city and that merchants have the obligation to register with the Municipal Revenue Department. the purpose of making the annual payment of the commercial patent; as well as, they are required to obtain the RISE or RUC as the case may be. The type of research that was considered to be developed is a type of explanatory research, since this type of research is used in order to try to determine the causes and consequences of a specific phenomenon, looking not only what but the why of things. The techniques used in the research process are two: survey and observation, applicable to wholesalers and retailers belonging to the aforementioned institution. For the requested information it was intended to take as a basis of the universe to later determine the sample, but, it was known that the number of wholesalers and retailers established in this municipal market, were only 276, exerting commercial activities through 338 stores, it is To say, some merchants own 2, 3 or even 9 business premises. For this reason, the sample that was taken into account for the application of the surveys, is the total universe, that is, 100% of merchants of the municipal market No. 2. The reason why a tax system is necessary within the nation corresponds to the fact that governments, as a general rule, to provide goods and services to the people such as education, health, roads, among others, need income. The financing for these investments that promote economic and social development comes from the collection of taxes. Therefore, the progressive construction of a stable, fair and sustainable tax system is considered the main obligation of the State. But the little tributary culture in which we live submerged, does not facilitate the collection and therefore the construction of works; Much of the reasons why a wholesale or retail retailer stays out of this very important issue, is the age and academic level, because most of them are people over 50 years of age and in whom It makes it difficult to update knowledge to keep up with your tax commitments. In the present work it will be possible to show in a more detailed way the causes that lead a merchant to ignore the tax obligations that he has and the consequences that this can bring, not only for himself, but for the state in general, being affected the same citizenship