Abstract

PAZMINO-MORILLO, Mayra Guadalupe; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wladimir. Tax culture in Ecuador and its contribution as a source of post-COVID-19 tax revenue. Noesis [online]. 2025, vol.7, n.esp1, pp.560-574.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.415.

This research analyzes the importance of taxes as the main source of domestic revenue for the state, which is used for social welfare programs and economic development. In economies such as Ecuador's, which depend on oil and tax collection, efficiency is crucial. However, the lack of a tax culture encourages evasion and illegal practices, negatively affecting tax collection. The study seeks to determine how tax culture has contributed to the generation of tax revenue in the wake of the COVID-19 pandemic. Using a mixed methodology-literature review and expert surveys-it was found that ignorance and mistrust of institutions are the main causes of tax fraud. The conclusions highlight the key role of tax culture in revenue collection, especially in a post-pandemic context that has required greater fiscal and control efforts.

Keywords : Tax culture; tax crimes; tax revenue; tax obligations; taxes..

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