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The Tax Culture can be understood as a fundamental way to capture resources for the corresponding payment of taxes originated by the profits after sales of products or services. With the gathering of information to prepare the commercial registry of Jipijapa, carried out by students of the UNESUM in alliance with the Municipal GAD in the project of society linkage "Strengthening the economic scenarios of Jipijapa", a large number of rural producers that sell their products in the free fair that takes place on Sundays or holidays and that do not response to become taxpayers in the tax system. The research aims to relate the tax culture and tax compliance with the small rural producers that sell their products at the free fair in the city of Jipijapa. It is a non-experimental cross-sectional exploratory-descriptive study and the survey technique was applied to obtain primary information, to a sample of 127 small rural producers. It is concluded that 77.17% do not know about tax culture and are not enrolled in any of the tax regimes; 22.83% know about tax culture and are enrolled in one of the tax regimes. Among the factors that affect the registration in some of the tax regimes, there is a lack of guidance by officials of the SRI on the procedure and the type of regime to which they are eligible, fear of paying high values, losing benefits such as the bonus to the wife or husband, or because they are senior citizens.

LA CULTURA TRIBUTARIA DE LOS PEQUEÑOS PRODUCTORES RURALES EN LA FERIA LIBRE DE JIPIJAPA