Influence of tax culture on the economic development of Ecuador

Abstract

The research examined the influence of tax culture on tax collection in Ecuador. The study identified factors that affect tax compliance and proposed strategies to improve the system in the context of recent tax reforms. Using a literature review, secondary data and taxpayer surveys, it has been observed that corruption and lack of trust in fiscal institutions constitute significant barriers. Although recent tax reforms have shown some positive effects, problems remain with the perception of the tax burden and the effectiveness of educational campaigns. Therefore, it was concluded that it is crucial to transform the tax culture in Ecuador to optimize collection. It was suggested to focus efforts on combating corruption, strengthening tax education and ensuring transparency in the reforms. It was also proposed to improve communication about the objectives of the reforms and increase investment in educational programs to encourage greater tax compliance.

Keywords: Supervision, Evasion, Civic awareness, Public investment.