IMPACT OF TAXES AND TAX CULTURE ON THE HOTEL SECTOR IN THE SALINAS CANTON

Abstract

DOI: https://doi.org/10.46296/yc.v10i18.0867

Abstract

This study analyzes the impact of tax burden and tax culture on the financial sustainability of the hotel sector in Salinas canton, Ecuador the hotel sector in the Salinas canton. The hotel industry is a significant economic driver for the country. The objective is to analyze the impact of taxes and tax culture on hotels. A mixed-methods approach was applied, combining quantitative techniques (financial indicators analysis and structured surveys) and qualitative methods (semi-structured interviews with institutional actors). The research design was non-experimental, cross-sectional, and descriptive-exploratory. The research method employs a deductive approach, moving from the general to the specific to arrive at a concrete answer. The population consisted of 47 registered hotels, with a non-probabilistic convenience sample of 15 establishments, along with representatives from the Internal Revenue Service (SRI) and the Municipal Government (GAD). Findings reveal a heterogeneous level of tax culture, with approximately 50% of taxpayers showing limited knowledge of tax regulations. Income tax was identified as the most challenging obligation. Financial indicators show liquidity constraints, high reliance on external financing, and low profitability. The study concludes that weak tax culture and financial management deficiencies negatively affect tax compliance and financial sustainability.

Keywords: Tax culture, tax burden, hotel sector, final sustainability.