Preliminary diagnosis of the culture, obligations and tax collection in Ecuador. Methodology for teaching law students

Abstract

In the present article a preliminary diagnosis is made about the obligations and tax collection of the province of Guayas, canton Daule, in Ecuador. Hence, it has to come to a reflection on the importance of this, in order to emphasize the reduction of inequalities through the design of an efficient state apparatus. For this, there is an amplification of the tax collection that has as objective; achieve a greater share of direct taxes in the national tax system. In this sense, it is taken into account that the general idea about taxes has focused on its role as an income provider, so in recent years the issue has gained an important significant.