The tax culture in the artisanal sector and its effect on the fulfillment of obligations

Abstract

Tax culture is the interrelation between the knowledge of taxes, the importance of compliance and the need to value ethical principles that promote good living in community; all these translated into a behavior that implies a clear civic responsibility for the improvement of the social attention that the State must provide to the community. The objective of this work is to identify the elements that affect the tributary culture of the artisanal sector, taking as reference the Esperanza parish located in the province of Imbabura and its effect on compliance with tax obligations, as well as a documentary analysis of similar cases at national and regional level; for this purpose, documentary, descriptive and exploratory research has been used, collecting written information and research works related to the theme of the last seven years, on which an analysis and comparison of results was carried out to determine patterns or behaviors in the field similar and significant tributary that denote presence of tributary culture and consequent fulfillment of fiscal obligations. The tax obligations that apply to the artisanal sector are much lower compared to the potential benefits that can be perceived by the passive subject called skilled artisan, the low involvement of taxpayers triggers in informality in the performance of their activities, tax evasion, levels of collection below the estimated, economic sanctions for non-compliance and in general losses for the Treasury