Tax Culture from the Socio-Educational Perspective in Ecuador
Universidad Estatal de Milagro. Facultad de Ciencias Sociales, Educación Comercial y Derecho. Carrera Contaduría Pública y Auditoria (CPA). Docente Investigadora, Acreditada por la Senescyt. Máster en Tributacion y Finanzas. Doctorando en Administración de Empresas, Universidad Andina Simon Bolivar, Bolivia,
Edwin Favio Valderrama Barragán
Universidad Estatal de Milagro; Facultad de Ciencias Sociales, Educación Comercial y Derecho; Carrera Administración de Empresas; Máster en Tributacion y Finanzas
Viteri-Miranda
Universidad Estatal de Milagro; Facultad de Ciencias Sociales, Educación Comercial y Derecho; Docente Investigador acreditado por la Senescyt, Máster en Seguridad y Salud Ocupacional. Doctorando en Educación Superior, Universidad de Palermo, Argentina
Víctor
Víctor, Regatto-Bonifaz, Jacqueline
Universidad Estatal de Milagro; Facultad de Ciencias Sociales, Educación Comercial y Derecho; Docente Investigadora, Acreditada por la Senescyt. Máster en Educación Superior. Doctorando en Educación Superior, Universidad de Palermo, Argentina,
Abstract
The objective of this article is to analyze the tax system from the socio-educational point of view of the country, that is, how Ecuadorians perceive, accept and participate in paying taxes, as well as their willingness and commitment to comply with it. In Ecuador, various public institutions and civil society organizations develop educational programs and projects aimed at strengthening the tax culture; The initiatives range from awareness and training campaigns aimed at the general population, to specific programs in educational institutions, companies and local communities. One of the main challenges in this area is overcoming resistance and tax evasion, which in many cases are related to the lack of understanding about the importance of contributing to the common good. To address this problem, it is necessary to promote greater transparency and accountability on the part of tax authorities, as well as improve the quality of public services financed by taxes. As a consequence, the promotion of a solid tax culture is a comprehensive process that involves both education and citizen participation. Only through a joint effort between the State, civil society and the private sector can we move towards a more fair and equitable tax system that contributes to the sustainable development of Ecuador.