Diseño de estrategias para mejorar la cultura contable y tributaria de los comerciantes de Quevedo
Year: 2024
Type: article
Study design: Observational Study
Abstract: To strengthen formalism and improve tax collection in Ecuador, a tax culture is needed, where the majority of businessmen operate informally and many do not comply with accounting and tax regulations. Ecuadorian law defines the formal obligations, responsibilities and rights of taxpayers, however, in many cases, merchants do not know the formal duties and therefore the general objective has been defined to develop strategies that allow merchants associated with the Chamber of Quevedo Commerce create an accounting system and tax culture. The methodology used is exploratory and descriptive, using a survey to evaluate the current state of the accounting and tax culture among the suppliers of the Quevedo Chamber of Commerce. The results of the internal and external analysis identify strengths, weaknesses, opportunities and threats, thus determining the development of defense strategies to improve the situation. Education, trust in institutions and citizen participation are the keys to changing the tax culture in Ecuador. Creating a fairer and more efficient tax system requires a comprehensive approach, including sustainable public policies.
DOI: 10.62452/kt7nbf81
Institution: Universidad Técnica Estatal de Quevedo
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4402499655