Plan de capacitación para fomentar cultura tributaria en el centro agrícola C.A.C.SAM
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Esta investigación tiene como finalidad diseñar un plan de capacitación para fomentar la cultura tributaria en el Centro Agrícola Cantonal de Samborondón, de modo que los socios agremiados puedan cumplir oportunamente con la declaración y pago de impuestos para evitar pérdidas en sus negocios debido a las multas, intereses y sanciones que actualmente los aquejan. La metodología utilizada es descriptiva. Es una investigación bibliografía y documental basada en la recopilación, análisis e interpretación de datos secundarios, y, también es una investigación de campo ya que se realizó a través de encuesta aplicada a los 196 miembros del centro agrícola, datos que luego fueron tabulados obteniendo como información relevante que 159 personas no saben cuál es la razón por la que los ciudadanos deben pagar impuestos, 84 no conocen cuáles son sus obligaciones tributarias y 74 no las cumplen. Sin embargo un 90% de ellas, es decir 177 personas están dispuestas a recibir la capacitación tributaria para cumplir con sus obligaciones fiscales en forma oportuna. Finalmente, quedó evidenciado que los contribuyentes no declaran ni pagan sus impuestos principalmente por desconocimiento y en segundo lugar por falta de confianza en el sistema. De este modo nuestro Plan de Capacitación contribuirá positivamente para fomentar la cultura tributaria inicialmente en el C.A.C.SAM y luego en zonas cercanas a la comunidad.
This research aims to design a training plan to promote tax culture in the Cantonal Agricultural Center Samborondón, so that the union members can timely comply with declaration and payment of their taxes and avoid losses in their business because of fine, interest and penalties that currently afflict them. The methodology used was field research as it was conducted through survey of 196 members of the agricultural center, data were then tabulated obtaining the relevant information that 159 people do not know what the reason citizens should pay taxes and 84 people do not know what their tax obligations and 74 people do not comply them. However 90% of them, it 177 people are willing to receive tax training to meet their tax obligations in a timely manner. Finally, it was evidenced that taxpayers do not declare or pay their taxes due to lack of knowledge. In this way our Training Plan will contribute positively to foster the tax culture initially in the C.A.C.SAM and then in the areas close to the community.
This research aims to design a training plan to promote tax culture in the Cantonal Agricultural Center Samborondón, so that the union members can timely comply with declaration and payment of their taxes and avoid losses in their business because of fine, interest and penalties that currently afflict them. The methodology used was field research as it was conducted through survey of 196 members of the agricultural center, data were then tabulated obtaining the relevant information that 159 people do not know what the reason citizens should pay taxes and 84 people do not know what their tax obligations and 74 people do not comply them. However 90% of them, it 177 people are willing to receive tax training to meet their tax obligations in a timely manner. Finally, it was evidenced that taxpayers do not declare or pay their taxes due to lack of knowledge. In this way our Training Plan will contribute positively to foster the tax culture initially in the C.A.C.SAM and then in the areas close to the community.
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CULTURA TRIBUTARIA, CAPACITACIÓN, MOTIVACIÓN, OBLIGACION TRIBUTARIA