Tax management of small and medium-sized businesses in the province of Esmeraldas, Quinindé Canton

Abstract

The tax management of small and medium-sized businesses is considered important for the development and growth of a town. The general objective of this research is to analyze the tax management of small and medium-sized businesses in the canton of Quinindé in the province of Esmeraldas, it’s the methodology was applied through a non-experimental and quantitative approach, using bibliographic research as a baseline. In addition to the analytical method, the formula for finite population was used, with which specific data were collected that revealed the difficulties in managing tax obligations. highlighting the lack of knowledge about tax regulations and deficiencies in their accounting organization. It was observed that administrators perceive this citizen obligation as an obstacle to development. Therefore, it is considered necessary to implement training and continuous advisory programs that simplify tax processes, encourage collaboration between public entities and improve fiscal performance.