Importancia de la cultura tributaria para minimizar impuestos en el Ecuador

Importance of tax culture to minimize taxes in Ecuador

Abstract

This research work focuses on highlighting the importance of tax culture as a determining factor in tax management in Ecuador. Through an exhaustive review of the literature, it has been confirmed that tax culture plays a fundamental role in tax collection and in the fight against tax evasion in the country. The historical weakness of this tax culture has resulted in low tax collection and high tax evasion. To improve this situation, various effective strategies have been identified, such as the promotion of tax education, the simplification of the tax system, the strengthening of control and inspection mechanisms, as well as the implementation of clear, fair and stable tax policies. Improving tax culture not only has a positive impact on tax collection, but also on the economy as a whole. A strong tax culture can boost transparency and trust in the tax system, which, in turn, can attract investment and foster the country's economic development. This process requires active collaboration between the government and society to promote solid tax education and strengthen transparency and trust in the tax system. Therefore, the study concludes that strengthening the tax culture is essential to minimize taxes in Ecuador. and promote sustainable economic development