Factors involved in the tax culture in the Humpback Whale Association of Puerto Cayo Parish and its relationship with the economic development of the entity

• Main Authors: Quishpillo Chávez, Jimy Anthony, Quiñonez Cercado, Mónica del Pilar, Baque Sánchez, Erick Raúl
• Format: Article in Journal/Newspaper
• Language: Spanish
• Published: Ciencia Digital Editorial 2025
• Subjects: Eficiencia operativa; sistema de recomendaciones; obligaciones tributarias; toma de decisiones; Operational efficiency; recommendation system; tax obligations; decision-making; Jorobada; Ballena jorobada; Humpback Whale
• Online Access: https://alfapublicaciones.com/index.php/alfapublicaciones/article/view/599; https://doi.org/10.33262/ap.v7i1.1.599

Introduction: Tax culture is a key element in the economic and social development of entities and territories in general. Taxpayers' knowledge of rules and regulations, as well as of tax systems and the benefits they offer, is an essential basis for economic growth and good management of the entities. This research, based on the study of international and territorial references, identifies key factors that contribute to tax culture. This study makes it possible to triangulate results from benchmark studies and a survey of members of the Humpback Whale Association of Puerto Cayo Parish, which makes it possible to identify factors involved in the tax culture of this association as such. Non-compliance with taxation brings with it insufficiencies in the economic development of the entity, as well as local development. Objective: To identify the fundamental factors involved in the tax culture of the Humpback Whale Association of Puerto Cayo Parish and their influence on the organization’s financial management. Methodology: This research is fundamentally qualitative and descriptive; no experiments are carried out. In order to identify the factors involved in the tax culture in the Humpback Whale Association of Puerto Cayo Parish, a documentary analysis was carried out to identify key elements for the research. After the initial identification of these factors by the author of the research, a survey was conducted with a sample of 14 members of the Humpback Whale Association of Puerto Cayo Parish triangulate and identify the factors involved in the tax culture of the association as such. Results: The key factors involved in the tax culture of the Humpback Whale Association of Puerto Cayo Parish and their influence on the organization’s financial management are identified. Conclusion: Among the key findings of the research, the key factors that intervene in the tax culture in the Humpback Whale Association of Puerto Cayo Parish are identified as adequate training of taxpayers, effective use of technology and knowledge ...