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Disruptive technologies to strengthen the tax culture and tax declaration in ASOTOURS, Machalilla

Year: 2025

Type: article

Abstract: Context: This article aims to implement disruptive technologies to strengthen tax culture and tax declaration in ASOTOURS, Machalilla, recognizing the need for innovation in fiscal practices. Methodology: A mixed approach was used, applying surveys and interviews to diagnose the current situation of ASOTOURS, Machalilla regarding taxation and tax culture, identifying deficiencies and opportunities for improvement. Results: The diagnosis revealed a lack of willingness in tax compliance and deficiencies in training on tax culture in ASOTOURS. There was evidence of lack of skills to use technology in tax contexts, although employees continuously monitor the status of tax auditing. Improvement of skills when using technology for tax submission was also observed. Conclusions: Based on the findings, the use of innovative technologies in fiscal practices is proposed to drive the digital transformation required by Ecuador and specifically the Machalilla region.

Source: Ecuadorian Science Journal

DOI: 10.46480/esj.9.1.195

Authors: Odalys Yelisbeth Pachay Anchundia, Jhon Jairo Silva Gorozabel, Erick Raúl Baque Sánchez

Institution: Universidad Estatal del Sur de Manabi

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W4410022616

FWCI:

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