Abstract:
The following paper presents a statistical model called Logistic Regression to measure the probability
of default of different types of taxpayers in the city of Guayaquil when they have to declare their
respective tax form, allowing the tax authorities - SRI to take control actions on this non-compliance with
tax obligations by establishing the relationship between the explanatory variables and the dependent
variable in the model.
It also can identify and classify Guayaquil taxpayers who comply with their duties to the Treasury and
taxpayers who do not, based on socio-economic variables, coming to define the profiles of the
contributors and we can set the gender, age, education level, type of occupation, level of knowledge of tax
law, the main reasons that influence when they do not comply their obligations, and measure their level
of tax culture of taxpayers.
