TAX REGULATIONS AND OBLIGATIONS OF SMES IN THE SHRIMP SECTOR IN THE PEDERNALES-MANABÍ CANTON

Abstract

DOI: https://doi.org/10.46296/yc.v9i16.0645

The objective of this document is to evaluate the impact of tax regulations on tax compliance in the specific case of shrimp farming SMEs in the canton of Pedernales, Ecuador. To this end, this research employed a quantitative methodology using a correlational formalism and non-experimental research design to apply analytical techniques to establish the relationship between knowledge of tax regulations and compliance with tax obligations. The sample consisted of taxpayers registered in the local tax system, using structured surveys to measure the variables used as indicators: tax habits, level of regulatory knowledge, and perception of tax justice. Data analysis reveals that the hypothesis is confirmed, even though there is a mostly weak correlation between the study variables. The conclusions identify strengthening tax education and simplifying administrative procedures as guidelines for improving tax compliance, as well as digitizing tax procedures and improving control mechanisms to reduce evasion. These conclusions lead to the development of lines of research focused on the evolution of tax behavior in different economic sectors, as well as the impact of tax reduction initiatives on revenue collection.

Keywords: tax regulations, tax compliance, SMEs, shrimp farming sector, tax digitalization.