<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1316-4821</journal-id>
<journal-title><![CDATA[Universidad, Ciencia y Tecnología]]></journal-title>
<abbrev-journal-title><![CDATA[uct]]></abbrev-journal-title>
<issn>1316-4821</issn>
<publisher>
<publisher-name><![CDATA[AutanaBooks S.A.S. Revista de la Universidad Experimental Politécnica Antonio José de Sucre, Vice Rectorado Puerto Ordaz, Venezuela, gestionada en Ecuador por AutanaBooks]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1316-48212023000300093</article-id>
<article-id pub-id-type="doi">10.47460/uct.v27i120.737</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis de La cultura tributaria de las organizaciones del sector agropecuario]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis of the tax culture of the organizations of the agricultural sector]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Diez Farhat]]></surname>
<given-names><![CDATA[Said Vicente]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Encalada Medranda]]></surname>
<given-names><![CDATA[Liliana Katiuska]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Católica Santiago de Guayaquil  ]]></institution>
<addr-line><![CDATA[Guayaquil ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Católica Santiago de Guayaquil  ]]></institution>
<addr-line><![CDATA[Guayaquil ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2023</year>
</pub-date>
<volume>27</volume>
<numero>120</numero>
<fpage>93</fpage>
<lpage>103</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S1316-48212023000300093&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S1316-48212023000300093&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S1316-48212023000300093&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen. La cultura tributaria ha sido creada para fortalecer los conocimientos y concientizar a los contribuyentes sobre sus derechos y obligaciones al momento de pagar impuestos, al fomentar la cultura tributaria se promueven los valores y actitudes de los ciudadanos. Esta investigación tuvo como objetivo analizar la cultura tributaria de las organizaciones del sector agropecuario. Se empleó una metodología mediante una muestra de 8 empresas que pertenecen a la economía popular solidaria. Se aplicó como instrumento la encuesta, con preguntas referentes a la cultura tributaria, capacitaciones y motivación para la responsabilidad tributaria. Dentro de los resultados se pudo analizar que la cultura tributaria no es practicada por el grupo encuestado, generando un impacto negativo. Se concluye que las empresas de la economía popular solidaria poseen limitaciones debido al desconocimiento de los contribuyentes sobre sus obligaciones, generando la exposición a multas y sanciones por el empleo de una práctica tributaria inadecuada.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract. The tax culture has been created to strengthen knowledge and raise awareness among taxpayers about their rights and obligations when paying taxes, by fostering the tax culture the values and attitudes of citizens are promoted. This research aimed to analyze the tax culture of organizations in the agricultural sector. A methodology was used through a sample of 8 companies that belong to the popular solidarity economy. The survey was applied as an instrument, with questions regarding tax culture, training and motivation for tax responsibility. Within the results it was possible to analyze that the tax culture is not practiced by the surveyed group, generating a negative impact. It is concluded that the companies of the popular solidarity economy have limitations due to the ignorance of taxpayers about their obligations, generating exposure to fines and sanctions for the use of an inadequate tax practice.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[cultura tributaria]]></kwd>
<kwd lng="es"><![CDATA[cumplimiento tributario]]></kwd>
<kwd lng="es"><![CDATA[capacitación]]></kwd>
<kwd lng="es"><![CDATA[impuesto]]></kwd>
<kwd lng="en"><![CDATA[tax culture]]></kwd>
<kwd lng="en"><![CDATA[compliance]]></kwd>
<kwd lng="en"><![CDATA[training]]></kwd>
<kwd lng="en"><![CDATA[tax]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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