Educación financiera y cumplimiento tributario de socios de cooperativa de taxis Sultana del Café, Jipijapa

Abstract

The research analyzes the relationship between financial education and tax compliance of the members of the Sultana del Café Taxi Cooperative of the Jipijapa canton. The study arises in the presence of deficiencies in financial and tax knowledge, which generate errors in tax returns, non-compliance with deadlines and possible economic penalties. The main objective was to determine the level of financial and tax knowledge of the partners, as well as its impact on the proper compliance with tax obligations. The methodology applied was a mixed approach, qualitative and quantitative, using inductive, analytical and bibliographic methods, complemented by surveys aimed at a sample of 79 members. The results show limitations in the registration of income and expenses, preparation of budgets, identification of deductible expenses and understanding of the calculation of values to be declared to the Internal Revenue Service. Although most comply with the declarations within the established deadlines, weaknesses persist in the accuracy and autonomy of the process. It is concluded that financial and tax education significantly influences tax compliance, so it is recommended to implement practical training programs that strengthen the tax culture and financial management of the partners.