Análisis de la cultura tributaria en personas naturales del cantón Durán

Abstract

A positive tax culture is essential for a well-managed society to ensure that public funds are used properly for the benefit of all, however, there is a lack of tax culture which leads to tax evasion, affecting the State's tax collection; therefore it is important to implement tax education strategies, promote transparency in public administration to avoid evasion. Promoting tax culture is fundamental for the effective functioning of any tax system and for the sustainable development of its main source of financial collection for essential public services and to improve the quality of life of citizens.