Cultura tributaria como un mecanismo de obtención de beneficios fiscales en el personal militar

Abstract

Introduction: tax culture influences compliance with tax obligations and the perception of the fairness of the tax system. The level of knowledge varies among different sectors of society, which can lead to non-compliance and loss of tax benefits in the payment of income tax. Objective:  this research analyzes the tax culture and the possible loss of benefits by military personnel in Ecuador in the year 2024. The main objective is to analyze the tax culture of Ecuador's military personnel to determine strategies and optimize the use of tax benefits. Methodology: the study employs a quantitative approach, while a review of specialized literature was conducted and surveys were applied to military personnel to measure their degree of knowledge and perception of income tax. Results: the results showed a significant lack of knowledge about the payment of this tax, its deadlines, and deductions, which generates a greater tax burden for military personnel. Conclusion: It is concluded that it is necessary to implement tax education programs to strengthen the tax culture and ensure proper compliance with tax obligations. General Area of Study: Culture Tax. Specific area of study: Income tax. Type of study: Original articles.