Resumen

VITE CEVALLOS, Harry et al. Key factors for strengthening the tax culture in Pymes in the city of Machala. Universidad y Sociedad [online]. 2021, vol.13, n.5, pp. 463-471.  Epub 02-Oct-2021. ISSN 2218-3620.

The development of tax management within a State requires several aspects that contribute to the achievement of macro-economic objectives, for which an administrative legal structure is needed to establish the framework, however, it is essential to identify the associated factors to the development of a responsible tax culture, as a strategic axis for the development of the country, in this sense, the objective is to identify the factors that influence the strengthening of the tax culture in SMEs prior to the diagnosis of relevant aspects in tax matters and labor; The research is of a non-experimental type of descriptive transectional design in which information was collected through the survey, which was applied to a sample of 443 taxpayers, the results of which allow inferring through the application of crossed tables and the support of trees. decision as the variable related to the organizational structure of taxpayers, is better related to the action of complying with tax obligations, in addition, strategies are proposed that contribute to the strengthening of the tax culture generating a comprehensive proposal that involves planning, organization, control and execution of the aforementioned actors.

Palabras clave : Tax culture; taxation; PYMES.

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