Awareness strategies and tax culture in small merchants in the city of Guayaquil

Abstract

This research is aimed at knowing the importance of promoting a tax culture in small merchants to encourage compliance with tax obligations and contribute to the economic development of a country. To carry out this research, a review of several bibliographic sources was carried out where the high level of tax evasion that our country currently faces was evident. It is for this reason that several tax reforms are being implemented that aim to reduce evasion. tax through better tax control. Within the study, research techniques of quantitative and qualitative methodology were applied, thus obtaining concrete information, this involves the review of documents and records, conducting interviews with key personnel and direct observation of operations. The expected result of the implementation of tax culture strategies aims to promote fiscal responsibility, guarantee adequate and equitable collection, and strengthen the relationship between taxpayers and tax authorities to benefit society as a whole.