Tax evasion of merchants from popular markets.

Abstract

The study deals with the analysis of tax evasion by traders in the markets of the city of Ibarra. The research was mixed, and the methods used were inductive - deductive, analytical - synthetic. The type of research was field and bibliographic. An analysis of sales and invoicing of the markets Amazonas, Mayorista, La Bahía, Santo Domingo and La Playa was carried out. It was determined that in all the markets analyzed, there are still merchants who do not have a Single Taxpayer Registry, nor a Simplified Tax Regime; the highest percentage of sales are not invoiced, there is no tax culture, nor compliance of fiscal citizens.