La moralidad tributaria y riesgo de evasión tributaria. caso de estudio con las sociedades del Ecuador registradas en el servicio de rentas internas (sri)

Abstract

The objective of this study is to determine for what individuals evade taxes, through a descriptive and explanatory investigation is searched to establish the determinants of tax avoidance behavior that this investigation calls risk of tax evasion. With the results of surveys they get up a multivariate statistical model and contrast it with the Theory of Planned Behavior (TCP) which is a general pattern of behavior. According to the TCP all conduct (as it could be just the tax avoidance behavior) arises from an intention, in this investigation to this intention is called low tax morale and that intention (low tax morale) according to the TAP arises from the attitude, norm subjective, and perceived control but this thesis also finds that these three determinants of sympathy for the government and own capacity for decision ability also affect the avoidance behavior. In conclusion this research determines which attitude, subjective norm, perceived sense of control creates the intention or low tax morale and this in turn creates evasive behavior or risk of tax evasion but directly and independently of the other's sympathy to the government and own capacity for decision ability to evasive behavior or risk of tax evasion which is the same.