La cultura tributaria y su incidencia en la recaudación de impuestos municipales del Gobierno Autónomo Descentralizado del Cantón Pastaza

Abstract

This research develops a study, of interest mainly for the Canton Municipal GAD Pastaza and its taxpayers, the Tax Culture involves the degree of knowledge among citizens about their rights and duties in tax matters because it is one that allows providing information on taxes for citizens to know the advantages of prompt and timely payment of the same and thus the Pastaza Canton Municipal GAD can fulfill its obligation to guarantee a good life for their citizens and provide the population the basic services it requires, based on the need of the resources that come from the collection of taxes. The results show the ignorance of the population about the different taxes that must be canceled in municipal government and what are its benefits, generating distrust taxpayers regarding payment of their taxes, so they should be required to perform them, based as identified, the aim of this study was the "Developing a Municipal Tax Guide to instruct and provide back taxpayers Pastaza Canton, so that they have clear and accurate information to properly fulfill their tax obligations "; based on a guide to update you about the different types of tax information, your payment with the exceptions of each, providing the user a tool to assess and updated on the type and taxes applicable in the Municipal Government, being the foundation; improve the tax culture that has the population based on the acquisition of knowledge about strengthening their tax responsibilities and thus reduce accounts receivable related to municipal taxes and create awareness of voluntary taxation.