Machine Learning to Evaluate Accounting Education and its Impact on Tax Compliance of Conventional Taxi
Year: 2025
Type: article
Abstract: Context: This article evaluates the use of Machine Learning to strengthen accounting education and improve tax compliance in the conventional taxi company "Cultura Machalilla COMTACULMA S.A", recognizing the importance of technology in accounting management. Methodology: A mixed methodological approach was implemented combining qualitative and quantitative techniques, working with an intentional sample of 32 company collaborators. Interviews and focus groups were conducted and analyzed through thematic analysis. Results: The study showed that accounting education represents a critical factor that directly influences tax compliance. It was found that accounting training has a positive impact on workers' tax compliance. The need to implement models to detect accounting weaknesses, establish training programs, and use technology in the accounting field was identified, also highlighting the importance of creating an environment that motivates employees to fulfill their tax obligations. Conclusions: Based on the findings, a proposal was developed to implement machine learning tools that allow analyzing information on financial compliance and improving accounting information management, adopting a holistic perspective to address tax compliance and improve employee education.
Source: Ecuadorian Science Journal
DOI: 10.46480/esj.9.1.197
Authors: Alejandra Monserrat Infante Ortiz, Erick Raúl Baque Sánchez
Institution: Universidad Estatal del Sur de Manabi
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410022501