Tax Culture and Compliance with Formal Obligations among Microenterprises in the Municipality of Portoviejo Tax Culture and Compliance with Formal Obligations among Microenterprises in the Municipality of Portoviejo

Abstract

The lack of accuracy in handling tax information and the failure to comply with formal duties has contributed to the increase in tax infractions, which directly affects the fairness and efficiency of the tax system, with both local and national repercussions. In this context, the purpose of this research was to analyze the tax culture of microenterprises in the Portoviejo canton, with an emphasis on compliance with their formal obligations. A mixed-methods approach was adopted, combining descriptive analysis with fieldwork. A survey, previously validated by experts, was adapted to assess the level of knowledge and compliance with tax obligations. Data collection was done through non-probabilistic sampling, focusing on a representative sample of the canton. The findings show a low level of tax culture and limited knowledge of tax obligations among the micro entrepreneurs surveyed. These results highlight the need for improved compliance with current tax regulations.