CULTURA TRIBUTARIA EN EL DESARROLLO SOCIOECONÓMICO DE LOS COMERCIANTES DE LA PARROQUIA CASCOL.

Currently, the tax culture in socioeconomic development presents a series of problems and challenges associated with low compliance and little knowledge of tax obligations and duties. In this context, the present study aims to determine how the tax culture influences the socioeconomic development of merchants in the Cascol parish. The methodological design was non-experimental, with a descriptive and correlational qualitative-quantitative approach that allowed the variables to be studied in a timely manner, in addition to methods used such as analytical-synthetic, inductive, deductive and statistical that allowed generating favorable results, in addition to A survey was applied to 187 active merchants where the tax culture was evaluated in three types of dimensions that are cognitive, behavioral and affective, the Pearson compensation coefficient was also applied, which was developed in 0.72, being a positive compensation half. It is concluded that the tax culture does affect the socioeconomic development of merchants, since it is essential for the sustainable social and economic growth of merchants and society. Therefore, it is advisable to motivate merchants to act responsibly and comply in a timely manner with their tax obligations and duties. [ABSTRACT FROM AUTHOR]