Caracterización de la cultura tributaria y ciudadanía fiscal de los ganaderos. Caso: El Tambo-Ecuador

Abstract

Tax culture is a fundamental pillar of social development. The low level of tax culture among livestock farmers in the canton of El Tambo, Ecuador, reveals a critical issue: tax evasion and distrust in state institutions limit tax collection. This is a quantitative study, with a cross-sectional design and census sampling (N=212) which analyzes the relationship between variables such as formal education, access to tax information, perceive justice, experiences with the tax administration, cultural norms, and tax culture. Through non-parametric correlations, the study identified significant negative associations between tax culture and factors such as perceived injustice (r = -0.575; p < 0.01), limited access to information (r = -0.534; p < 0.01), and negative experiences with tax authorities (r = -0.441; p < 0.01). However, formal education also showed a negative correlation (r=-0.361; p<0.01), suggesting that its content does not address fiscal aspects. Cultural norms were not found to be relevant (r=-0.072; p=0.299). The study concludes that strengthening tax culture requires strategies focused on transparency, equity in public policies, and contextualized educational programs. Keywords: Basic education, livestock farmers, fiscal citizenship, fiscal responsibility, Ecuador