Tax education in the community: an exploratory study of organizational needs in the canton of La Maná
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conhecimento tributário; conformidade tributária; educação tributária; penalidades; serviço de receita interna. conocimiento tributario; cumplimiento fiscal; educación tributaria; sanciones; servicio de rentas internas. tax knowledge; tax compliance; tax education; sanctions; internal revenue service.

How to Cite

Hurtado García, K. del R., García Bravo, M. E., Torres Briones, R. M., & Reyes Armas, R. A. (2023). Tax education in the community: an exploratory study of organizational needs in the canton of La Maná. Runas. Journal of Education and Culture, 4(8), e230115.


The problem of tax evasion is constantly witnessed in Ecuador, so the government through the Internal Revenue Service loses income from various types of taxes. The purpose of the research is to analyze the effect of tax education based on the needs and awareness of the taxpayer. For this, it was related to the effect caused by the sanctions on the compliance of declaring their taxes. The applied method was quantitative since a survey was applied to 191 taxpayers (MSMEs) through simple random sampling. The factors evaluated were knowledge of the taxpayer, penalties, level of education, awareness, and tax compliance. The results revealed that tax knowledge, sanctions and tax education have a significant positive effect on taxpayer awareness. Likewise, tax knowledge, tax sanctions, tax education and taxpayer awareness have a positive and significant effect towards taxpayer compliance (R2=91.9%). It was concluded that, efforts must be made by the Government and Control Organizations to educate the taxpayer to increase the State’s income and promote the economic development of the country.
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Copyright (c) 2023 Ketty del Rocío Hurtado García, Mayra Elizabeth García Bravo, Rosa Marjorie Torres Briones, Rodrigo Arturo Reyes Armas


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