Determinants of the intention of tax compliance in the city of Riobamba

Main Article Content

Mauricio Zurita-Vaca
Karina Alvarez-Basantes
Josselin Llamuca-Centeno
Damaris Satán-Centeno

Abstract

The purpose of this research is to determine, estimate, and analyze the determinants of the intention of tax compliance. For that reason, it applies the theory of planned behavior to investigate the intention of tax compliance of the citizens who live in the city of Riobamba. The theory used states that there are three components focused on behavior: attitude, subjective norms, and perceived behavioral control. Within the components, seven determinants classified him as having tax morale, tax equity, trust in the government, power of authority, and complexity. Tax complicity Tax information and tax awareness. An unordered logistic regression model was used to test the hypotheses of the determinants, and the results confirm that the statistically significant determinant in the three categories taken by the dependent variable (y), while tax equity, trust in the government, power of authority, tax complexity, tax information, and tax awareness, do not show any statistically significant classification to the intention of tax compliance.

Article Details

How to Cite
Zurita-Vaca, M., Alvarez-Basantes, K., Llamuca-Centeno, J., & Satán-Centeno , D. (2025). Determinants of the intention of tax compliance in the city of Riobamba. Revista Económica, 13(2), 68–78. https://doi.org/10.54753/rve.v13i2.2452
Section
RESEARCH ARTICLES

References

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