Resumen

LEGARDA ARREAGA, Cynthia; CHABUSA VARGAS, Jorge Luis; DELGADO ESTRADA, Stephanie Marcela  y  RUIZ MOLINA, Katia del Rocio. Markets and the socio-economic impact they have on tax culture - Guayaquil 2022. Universidad y Sociedad [online]. 2023, vol.15, n.3, pp. 721-728.  Epub 30-Jun-2023. ISSN 2218-3620.

This article was written to analyse the shops and how they affect the tax culture, taking the socio-economic context as the main aspect. One of the resources of the State through which it allows the functioning of the system that surrounds the economy of Ecuador is the values collected through tax obligations.

Employing the use of the information presented by the Servicio de Rentas Internas and the earnings collected in previous periods up to the present, it was possible to show how this commercial activity of category G47 influences and the relationship that the taxpayer has with the administration of his taxes. The analysis, based on the reading of different perspectives, shows the owner's behaviour of these establishments. In addition, the level of decision and predisposition to comply with the payment of taxes. According with the State's terms of trade and keeping to their relative positions in comparison with other taxpayers was examined.

We inquired about taxpayers' perceptions of the Servicio de Rentas Internas and how they have adapted over the last decade to the different changes in tax regimes. The result was moderately positive in the practice of tax obligations.

Palabras clave : Tax Culture; Taxpayers; Taxes; Servicio de Rentas Internas; Tax regimen.