Application of the factorial model in the measurement of the causes of tax evasion in merchants in the market: La Condamine, Oriental, Simón Bolívar and EMMPA, period 2019
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Abstract
Introduction: Tax evasion is an alien behavior and in violation of legal provisions Objective: Apply the factorial model in measuring the causes of tax evasion, know the causes that originate tax evasion and finally carry out the factorial model to measure tax evasion. tax evasion. the causes of tax evasion Methodology: the research had a qualitative approach where the information was collected through the survey, the research level was correlational that aimed to examine the relationship between the two study variables. The population of the investigation was the formal sellers of the markets of the city of Riobamba, period 2019, information taken from the GADM Riobamba cadastral base that is detailed below: Condamine Market with 741 merchants, El Prado Market with 1491 merchants, Mercado Simón Bolívar with 539 merchants and EMMPA with 899 merchants, determining a sample of 347 people Results: the main cause of tax evasion is ignorance of legal regulations Conclusion: tax evasion is very common among merchants, first due to ignorance and second , because they consider that it is not necessary to have a permit to be able to sell their products, which causes damage to tax control.
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