Causes of non-compliance with formal duties of taxpayers: Case Azogues

Abstract

Currently, the lack of compliance with formal duties is part of the habitual procedure of taxpayers, due to the lack of values ​​and fiscal citizenship, the search for higher profits and the increase in informal traders. The objective of this work is to detect the compliance of the formal duties of taxpayers and the sanctions received, this information constitutes a starting line on the persecution that the experts have and the reality detected in the study group, about the degree of compliance, the expert´s perception with respect to what is expressed by taxpayers and the reasons for not fulfilling the duties that you have as a taxpayer. Where the researcher's analyzes primary source data, taken on one occasion and of a descriptive cut, for this purpose a bibliographic around the subject of the study, interviews with experts and surveys of taxpayers were applied.

The results are tabulated show information regarding received by the taxpayers, determining that ona of the major infractions is due to the lack of issuance of sales receipts, concluding that and the level of formal instruction does not influence compliance capacity, that the tax culture in spite of the great efforts made and resources allocated by the Tax Administration, still needs to be encouraged, and greater control should be exercised in the different rural and urban parishes and mechanisms and technologies that support voluntary compliance.