Examinando por Autor "González Pinos, Jorge Luis"
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- ÍtemAcceso AbiertoLa recaudación del impuesto a la renta en la cultura tributaria del Ecuador(Universidad Católica de Cuenca., 2020) González Pinos, Jorge Luis; Ramírez Valarezo, Carlos Fabián; 0302510011; ., .This research deals with the studies, investigations and theoretical processes approached in matters of tax culture on the collection of Income Tax in the context of Ecuador. The documentary- bibliographic exploration arises from the theoretical foundation of the processes used to assess the tax culture of the economic agents in the country. Research and articles with empirical evidence, and other sources such as the Internal Revenue Service (SRI) of Ecuador, have been reviewed and analyzed in order to determine a line of research. From the analysis carried out, it can be inferred that, from the current legal regulations on tax matters, the rules of the game are given and therefore the economic actors know the margins of maneuverability in which they can be handled; likewise, of the strategies used by the Central Government, through the SRI to motivate the tax culture or to punish evaders. It is concluded that there is still a long way to go, in which work must be done on the business collective unconscious so that the strengths of the tax regulations can be used as a strategy and that citizens in general actively participate in the definitions or parameters of the regulations to contribute effectively, achieving a true tax culture in the management of Income Tax.