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Resumo
O problema da sonegação de impostos é constantemente observado no Equador, de modo que o governo, por meio da Receita Federal, perde receita de vários tipos de impostos. O objetivo da pesquisa é analisar o efeito da educação fiscal com base nas necessidades e na conscientização do contribuinte. Para isso, foi relacionado o efeito causado pelas sanções sobre o cumprimento da declaração de seus impostos. O método aplicado foi quantitativo, pois foi realizada uma pesquisa com 191 contribuintes (MPMEs) por meio de amostragem aleatória simples. Os fatores avaliados foram o conhecimento do contribuinte, as penalidades, o nível de educação, a conscientização e o cumprimento das obrigações tributárias. Os resultados revelaram que o conhecimento tributário, as sanções e a educação tributária têm um efeito positivo significativo sobre a conscientização do contribuinte. Da mesma forma, o conhecimento tributário, as sanções tributárias, a educação tributária e a conscientização do contribuinte têm um efeito positivo e significativo sobre a conformidade do contribuinte (R2=91,9%). Concluiu-se que o governo e as organizações de controle devem se esforçar para educar o contribuinte a fim de aumentar a receita do Estado e promover o desenvolvimento econômico do país.
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