PROMOTING TAX CULTURE AND ITS IMPACT ON REGULATORY COMPLIANCE IN THE COMMERCIAL SECTOR OF JIPIJAPA
Keywords:
tax culture, tax compliance, Jipijapa, tax education, commerceAbstract
DOI: https://doi.org/10.46296/yc.v9i17.0780
Abstract
Tax culture is a fundamental component for ensuring regulatory compliance, efficient tax collection, and the financial sustainability of local governments. In Jipijapa, Ecuador, commerce represents a sector with high economic mobility, but it faces challenges related to a lack of tax knowledge, limited access to training, and insufficient dissemination of tax information by relevant entities. This research analyzes the impact of tax culture on regulatory compliance through a mixed-methods, non-experimental approach, using semi-structured interviews and structured surveys administered to merchants in the canton. The results show that, although a considerable percentage recognize the importance of taxes, most are unaware of deadlines, procedures, and tax obligations, leading to recurring non-compliance and missed opportunities for formalization. The study's discussion is based on contemporary theories of financial education, digital tax transformation, and fiscal governance, incorporating updated international references. It is concluded that strengthening tax education, improving regulatory dissemination, and promoting tax digitization would increase compliance levels, consolidate commercial formalization, and improve the economic sustainability of the canton.
Keywords: tax culture, tax compliance, Jipijapa, tax education, commerce.
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