Análisis comparativo de la moral tributaria entre ciudadanos y contribuyentes en la ciudad de Loja

Abstract

The present research intends to identify, based on previous scientific studies and the local context, the difference between the citizens and taxpayers of the city of Loja, regarding the factors that influence their decision to pay or not taxes. Based on two surveys conducted in the city of Loja, it was detected that the risk of citizens is greater than that of taxpayers and proposals that strengthen fiscal morale were identified, based on experiences of tax administrations in different countries.