Resumo

MENDIETA ANDRADE, Patricio Esteban. Tax Features in Traders of the Corpus Christi Festivity. Podium [online]. 2020, n.37, pp.1-14. ISSN 2588-0969.  https://doi.org/10.31095/podium.2020.37.1.

In view of the importance of tax collection as the axis of the National Budget and as a redistributive factor of the wealth of our society, the purpose of this research is to recognize the perceptions and attitudes of the candy merchants of the Corpus Christi festivity carried out in 2018 in the city of Cuenca, Ecuador; The present work is constituted as an instrument for evaluating the Ecuadorian Tax Regime and its principle of administrative simplicity. Methodologically, information was collected through surveys. An exploratory investigation was applied that involved a sample of 113 merchants; which was analyzed under the parameters of for the analysis of the data, descriptive statistics were used, and the use of the Chi-square test and the Spearman Correlation Coefficient,. It is concluded that recognizing the RISE as it is a tax model favorable to the formalization of entrepreneurs, noting signs of the limited favor that the use of computer tools does in the fulfillment of tax duties by taxpayers.

Palavras-chave : Corpus Christi; taxation; administrative simplicity; RISE; entrepreneurship.

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