La evasión y elusión tributaria de la Asociación de Comerciantes Nuevo Tarqui y su repercusión en el desarrollo económico de la ciudad de Manta.

Abstract

The present investigation addresses the issue of tax evasion and avoidance of the Nuevo Tarqui Merchants Association and its impact on the economic development of the city of Manta in the period 2022, due to ignorance, and the low cultural level of the members, so it is necessary to reduce these bad administrative practices that harm the economic development of the city of Manta through fundraising. The objective is to determine compliance with tax formalities in the development of the activities of the Nuevo Tarqui Merchants Association and its impact on the economic development of the city of Manta; where the tax situation of the businesses of the Nuevo Tarqui Merchants Association will be Diagnosed to know the current situation they face. A survey of bibliographic information was carried out through which the theoretical reference of the present work was supported, as a second instance a diagnosis was made through analytical and descriptive methods, among the investigative tools direct observation was used, the surveys which were carried out on a population of 317 partners considering a sample of 174 partners and finally the interviews.