<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202021000500463</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Factores claves para el fortalecimiento de la cultura tributaria en Pymes de la ciudad de Machala]]></article-title>
<article-title xml:lang="en"><![CDATA[Key factors for strengthening the tax culture in Pymes in the city of Machala]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vite Cevallos]]></surname>
<given-names><![CDATA[Harry]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Carvajal Romero]]></surname>
<given-names><![CDATA[Héctor]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gutiérrez Jarramillo]]></surname>
<given-names><![CDATA[Daniel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Borja Herrera]]></surname>
<given-names><![CDATA[Amarilis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Feijoo González]]></surname>
<given-names><![CDATA[Ena]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Machala  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>10</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>10</month>
<year>2021</year>
</pub-date>
<volume>13</volume>
<numero>5</numero>
<fpage>463</fpage>
<lpage>471</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202021000500463&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202021000500463&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202021000500463&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El desarrollo de la gestión impositiva dentro de un Estado requiere de varias aristas que aporten a la consecución de los objetivos macro económicos, para lo cual se necesita una estructura jurídica administrativa que establezca el marco de trabajo, sin embargo, es fundamental identificar los factores asociados al desarrollo de una cultura tributaria responsable, como eje estratégico para el desarrollo del país, en tal sentido, se plantea como objetivo, identificar los factores que inciden en el fortalecimiento de la cultura tributaria en las PYMES previo al diagnóstico de aspectos relevantes en materia tributaria y laboral; la investigación es de tipo no experimental de diseño transeccional descriptivo en el cual se recabó información través de la encuesta, la cual se aplicó a una muestra de 443 contribuyentes, cuyos resultados permiten inferir a través de la aplicación de tablas cruzadas y el apoyo de árboles de decisión como la variable relacionada a la estructura organizativa de los contribuyentes, se relaciona de mejor manera con la acción de cumplir con las obligaciones tributarias, además se plantean estrategias que aportan al fortalecimiento de la cultura tributaria generando un propuesta integral que involucre planificación, organización, control y ejecución de los actores antes mencionados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Cultura tributaria]]></kwd>
<kwd lng="es"><![CDATA[tributación]]></kwd>
<kwd lng="es"><![CDATA[PYMES]]></kwd>
<kwd lng="en"><![CDATA[Tax culture]]></kwd>
<kwd lng="en"><![CDATA[taxation]]></kwd>
<kwd lng="en"><![CDATA[PYMES]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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