International Journal of Neutrosophic Science IJNS 2690-6805 2692-6148 10.54216/IJNS https://www.americaspg.com/journals/show/2610 2020 2020 Universidad Regional Autónoma de los Andes Quevedo. Ecuador. Tonguc Tonguc Universidad Regional Autónoma de los Andes Tulcán. Ecuador. Carmen Marina M. Cabrita Universidad Regional Autónoma de los Andes Ambato. Ecuador. Pico P. Ermerly Espinosa College of Business Administration, American University of the Middle East, 54200, Egaila, Kuwait Tonguc Cagin The tax behavior of taxpayers has gained increasing relevance in the economic and legal context of Ecuador. The tax system plays a fundamental role in the generation of income for the State and the financing of public policies. In this sense, understanding and evaluating how taxpayers comply with their tax obligations becomes crucial to guarantee equity and efficiency in tax collection. In this regard, the objective is to examine the various legal aspects that affect the compliance of tax obligations by taxpayers in the Babahoyo canton. The Neutrosophic Delphi method was used to model the study. As a result, it is seen that the tax authorities should promote educational campaigns in the canton for the knowledge and understanding of their citizens about the current regulations and thus strengthen the tax system for the benefit of the economic and social development of the country. 2024 2024 302 307 10.54216/IJNS.230423 https://www.americaspg.com/articleinfo/21/show/2610