Implicaciones Tecnológicas En El Pago Del Iva: Estudio De Comerciantes Del Mercado Santa Lucia, Acapulco, Gro Año 2026
Year: 2026
Type: article
Abstract: The study regarding the technological implications of Value Added Tax (VAT) payments among merchants at the Santa Lucía Market in Acapulco de Juárez is significant, as it reveals a tension between the mandatory nature of fiscal digitalization and the actual conditions faced by traditional small businesses. The adoption of tools such as electronic invoicing and digital payment systems represents a step toward transparency and formalization, yet it also exposes structural limitations: unequal internet access, a lack of technological training, and a reliance on third parties to meet tax obligations. The findings indicate that these conditions create risks of non-compliance and potential penalties. The analysis demonstrates that the technological transition in VAT payments is not merely an administrative challenge but also a process of social and economic transformation that can foster the integration of these merchants into a globalized tourism environment.
Source: FEGLININ.
DOI: 10.70417/)m6)ku18(5)
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7225098529