Tax training programs: contribution to tax compliance of the central market of the canton Rocafuerte, Ecuador

Abstract

The purpose of this article is to determine the contribution of the tax training programs of the Internal Revenue Service to tax compliance in the merchants of the central market of Rocafuerte canton, Ecuador, during the period 2020-2022, by examining the type of tax regime to which they belong, the issuance and delivery of authorized sales receipts, the periodicity in the presentation of their tax obligations and the degree of complexity in accessing the web portal of the Internal Revenue Service. This research was lengthwise, exploratory, correlational and with a quantitative approach to the data; obtaining results that show that there is no higher level of tax compliance in those merchants of Rocafuerte who participate in the tax training programs offered by the Internal Revenue Service. However, the existence of a nearby accounting and tax help establishment, added to in- person training and continuous monitoring to awaken taxpayers’ interest in the tax culture, would expand the degree of effectiveness, efficiency and discernment in compliance with tax obligations. according to the training provided.