IMPACT OF ACCOUNTING MANAGEMENT ON TAX COMPLIANCE OF JIPIJAPA TRADE ASSOCIATIONS

Abstract

DOI: https://doi.org/10.46296/yc.v9i17.0725

Abstract

The purpose of this research was to analyze accounting management and its impact on the tax obligations of associations in the commercial bays of Jipijapa Canton. The methodology for developing the study was a qualitative and quantitative approach, utilizing semi-structured interviews and a checklist for association representatives. In addition, a documentary review of available accounting and tax records was conducted, allowing for the validation of the information obtained and a deeper analysis. The results of the research facilitated the identification of several elements that directly impact the ability of merchants in associations in the commercial bays of Jipijapa Canton to properly fulfill their tax responsibilities. These elements are structural, technical, economic, and educational in nature and produce an environment of high tax vulnerability. It is concluded that effective accounting management is essential for the proper fulfillment of tax responsibilities. The bibliographic study demonstrates that the implementation of accounting tools, tax training, and the digitalization of procedures facilitate financial oversight and prevent penalties. The techniques employed in this research, such as the use of checklists and percentage analysis of control and risk, were effective in identifying critical gaps in the merchants' accounting and tax management.

Keywords: Accounting management, bays, Jipijapa, tax compliance, trade associations.