Diseño y evaluación de una escala de cultura tributaria en Ecuador

Abstract

CONDITIONING OF PROJECT PUBLICATION. This project focuses on the design and psychometric validation of a Tax Culture Scale (TCS) that measures the level of tax culture in Guayaquil. This will be done using a three-dimensional approach that groups together the dimensions of tax knowledge, attitudes, and behaviors. This work responds to the need for a valid and reliable instrument with which to comprehensively assess the willingness of taxpayers and merchants to comply with their tax obligations. The methodology applied corresponds to a descriptive and cross-sectional approach. The target population consisted of taxpayers and citizens of Guayaquil, aged 25-65. A non-probabilistic sampling was applied, reaching a total sample of 435 participants. Data collection was carried out in a self-administered manner through social networks. The design of the scale is based on the adaptation of the theoretical and methodological model of the Financial Literacy Scale, adjusting it to the Ecuadorian tax context. In the data analysis, the items on the scale were recoded, followed by an assessment of internal reliability using structural equations and Cronbach's alpha coefficient, considering that values above 0.70 are acceptable. In addition, the feasibility of confirmatory factor analysis was verified for the three dimensions. The ICT was constructed using equal weighting, assigning each dimension one-third of the total value. The results highlight that the sample analyzed has a medium-high level of tax culture, with an ICT equal to 61.98 points. The scale is confirmed to be a robust and statistically consistent instrument, presenting high levels of internal reliability and convergent validity. Finally, it is concluded that tax noncompliance is mainly related to a lack of information, rather than a negative attitude toward the tax system. Keywords: Scale, tributary, culture, robust, reliability.