The problem of noncompliance with tax obligations is the lack of knowledge of their formal duties and noncompliance with laws, ordinances, regulations, provisions of the "Internal Revenue Service" tax administrative authority. At present, tax obligations are very important and indispensable elements in the education and training of the taxpayer or natural person.Therefore, teachers must do an efficient and active job so that young students and citizens learn and apply their tax commitments to the State.This discipline prevents the natural person from acquiring interest, fines, arrears, financial penalties, regulatory and illegal tax offences.

Professore di diritto tributario, pratica fiscale, diritto economico e finanziario. Insegna all'Università Cattolica dell'Ecuador (PUCE), Universidad Regional Autónoma de los Andes (UNIANDES), Universidad Luís Vargas Torres (UTELVT), Instituto Tecnológico Superior del Honorable Consejo Provincial de Pichincha (ITSHCPP).