Behavior of taxpayers and their compliance with tax obligations in the Riobamba-Chimborazo canton, 2023

Abstract

The behavior of taxpayers regarding tax compliance is a problem that can negatively impact the development of the Ecuadorian state, and at the same time cause an imbalance in the tax culture, since tax collection is essential to cover their expenses and other primary responsibilities. in the country. Therefore, this research aimed to evaluate the behavior of taxpayers and their compliance with tax obligations in the Riobamba canton, Chimborazo, in 2023. In addition, it sought to determine the factors that influence said behavior and identify the importance of tax collection. To this end, data collection techniques were used, applying 373 surveys to registered taxpayers with active status, in general and special regime, both obligated and non-obligated, and with open establishments, in order to meet all the objectives of the research. Interviews were also carried out with 7 professionals specialized in the tax field to validate the results obtained. The results revealed that there is a lack of concern on the part of taxpayers, who tend to expect control entities to be in charge of their preparation and are not informed or aware of their tax obligations.