The tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021

The objective of the research was to identify the tax culture as a determining factor in compliance with the personal income tax of the city of Portoviejo 2021. It was methodologically oriented under a quantitative approach, the design was non-experimental, transectional. The study population in this investigation was made up of managers of the commercial premises of Alajuela street in the Portoviejo canton, which constituted a total of 20 people. For the collection of information, a questionnaire-type survey was prepared, with Likert Scale-type response options. For the statistical treatment of these results, descriptive statistics and quantitative analysis were used, determining the frequencies and percentages. It was found that 50% of the interviewees know most of the times the taxes that they are obliged to comply with as a merchant; 65% of those interviewed rarely or never know the taxes that must be paid to the municipality; In addition, 90% know the destination of the tax and non-tax revenues collected. 80% consider that paying their taxes helps improve the quality of life. 95% of those interviewed consider that it is common to see that people do not pay taxes. 100% consider that tax education can generate a tax culture. Tax training for taxpayers in general is still scarce in certain sectors of the economy. It is concluded that the deficient tax culture of the merchants of the Portoviejo province is due to the lack of knowledge about obligations they must comply with the tax administration.