Cultura Tributaria en las Personas Naturales

Translated title of the contribution: Tax Culture in Natural Persons

Research output: Chapter in Book/Report/Conference proceedingChapter


The idea of clearly defining the spectrum covered by the popular and solidarity economy sector took its first step in the 2008 Constitution of the Republic of Ecuador and was officially consolidated with the issuance and implementation of the Organic Law of the Popular and Solidarity Economy and the Popular and Solidarity Financial Sector (LOEPS), which identifies the actors of this type of organizations and their field of action and impacts, through a national mapping. The first part of this paper will review the most relevant definitions and the principles that clearly differentiate the organizations of this sector in relation to private capital companies, and then describe the economic system operating in Ecuador, trying to explain the role of these actors within the contexts that Ecuador has had in its past and present, as well as the institutionalization and regulation that has been undertaken in this sector and the repercussions that these policies have for the future of this important axis of the Ecuadorian economy considered the third actor.
Translated title of the contributionTax Culture in Natural Persons
Original languageSpanish (Ecuador)
Title of host publicationEl pensamiento administrativo, contable y de liderazgo: Lecturas críticas frente a las nuevas tendencias latinoamericanas
PublisherEditorial Universitaria Abya-Yala
Number of pages18
ISBN (Print)978-9978-10-307-4
StatePublished - 28 May 2018


  • Income tax
  • Redistribution of wealth
  • Tax collection
  • Tax evasion and avoidance

CACES Knowledge Areas

  • 113A Economics


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