Analysis of administrative simplicity in the tax culture of workers in Ecuador

Authors

Abstract

Compliance with tax obligations is a crucial aspect for the economic development of any country, as it ensures the collection of revenues necessary to finance public spending and provide essential services. In Ecuador, as in many countries, workers' tax compliance presents specific challenges, influenced by both economic and administrative factors. The objective of this study is to analyze and describe how workers in Ecuador comply with their tax obligations, by evaluating the impact of administrative simplicity on this compliance. To carry out this analysis, a descriptive methodology based on quantitative and qualitative data was used. The result of the survey showed the need to implement tax education programs and make the process of filing and paying taxes easier, more accessible and less expensive. It was concluded that the tax culture must be strengthened through education and ensure the financing of public spending. In addition to designing more effective policies that promote voluntary compliance and reduce tax evasion and thus benefit both workers and the State.

Keywords: Revenue collection, Economic development, Tax culture, Tax evasion

Published

2024-09-05

How to Cite

Manaces Esaud, G. S., Rivera Segura, G. N., Triviño Vera, K. C., & Zambrano Olvera, M. A. (2024). Analysis of administrative simplicity in the tax culture of workers in Ecuador. Revista Científica Cultura, Comunicación Y Desarrollo, 9(3), 157–163. Retrieved from https://rccd.ucf.edu.cu/index.php/aes/article/view/644