Impact of tax culture on tax evasion in MSMEs in the city of Portoviejo

Abstract

Enter The purpose of this research is to know the impact of tax culture on tax evasion in micro, small and medium-sized enterprises (MSMEs) in the city of Portoviejo. For this purpose, a quantitative and descriptive study was carried out, which involves the implementation of a systematic process in various phases and the explanation of the problematic object of study. The population of the study was taken from active MSMEs registered in the Single Taxpayer Register Cadastre published annually by the Internal Revenue Service (IRS) in 2021, totalling 75,212. The data collection tool was a survey, which aimed to investigate the tax culture in this sector. To determine the sample for data collection, the statistical formula was applied and twenty MSMEs were selected. Tax evasion is not without controversy, since it concerns a wrongful act. This type of action generates adverse effects on a link of subjects; in the first instance the State, which is responsible for social spending, overcoming poverty, economic stability, among others. In this context, the focus of the present study was quantitative; in addition, the research was descriptive, since knowledge about the problems posed was evidenced.