Análisis de la cultura tributaria en el sector de la construcción de la ciudad de Guayaquil.

Abstract

The present investigation to identify the elements that govern informality in terms of the tax culture in the construction sector of the City of Guayaquil. It is important to consider the tax regulations to obtain effective results that bring this type of taxpayer closer to the Tax Administration. However, although this sector helps the country's growth, it works in an informal manner, since workers do not present an authorized sales document when carrying out an economic activity. This generates a problem for the development of the country due to factors such as tax evasion and lack of culture, education and tax awareness; that up to a certain point, it is a prime objective of the Tax Administration, to give the construction companies the power to force their workers to issue sales receipts. Thanks to the work done, the research questions were answered and the objectives were met, four main segments were identified: those that consider that Taxes must be paid, but that the collection must be equitable and its collection more efficient; those who do not know or do not understand; those who distrust; and, those that consider that the Tax System is complex.