Tax culture and its relationship with tax evasion in Ecuador

Introduction: taxes are mandatory contributions that all Ecuadorians who have an economic activity of goods or services must pay to the state so that it can in turn properly manage that money for the benefit of the people. Objective: to characterize aspects related to tax culture and tax evasion in Ecuador. Method: a review of the available bibliography in databases such as SciELO, Scopus and ClinicalKey was carried out, from which a total of 13 related articles were consulted, empirical methods such as logical history and analysis and synthesis were used. Results: taxes are the main means of income for the State with which the population benefits from public education, free hospital care, security, justice, public works and aid to the most needy. Currently, it can be seen that in most countries tax evasion is a problem of enormous importance. Fiscal policy is the generator of legal instruments that allow effective tax collection. Tax education and culture in taxpayers in general is still scarce in certain sectors of the Ecuadorian economy. Conclusions: tax or fiscal evasion depends on the degree of tax culture and this in turn on the tax awareness that exists in taxpayers regarding compliance with the payments of the different taxes