Tax obligations: Taxpayers and compliance with the entrepreneurial regime in the canton of La Concordia-Ecuador

Abstract

In Ecuador, taxpayers enrolled in the Tax Regime for Microenterprises and Entrepreneurs (RIMPE) face difficulties complying with their tax obligations due to technical problems, lack of regulatory awareness, and limited use of digital tools. The objective of this research was to analyze the level of tax compliance among entrepreneurs enrolled in the RIMPE regime in the canton of La Concordia during 2023, identifying the main causes of noncompliance and proposing a tax training plan.
The research is quantitative, descriptive, and correlational, with an applied approach. Structured surveys were administered to a sample of 100 merchants, selected through random probability sampling. The instrument was validated and achieved a Cronbach's alpha coefficient above 0.70, ensuring its reliability. The results show that, although many taxpayers file tax returns on time, technical problems, lack of awareness of deadlines, and poor use of accounting technologies persist, resulting in fines of less than USD 500, significantly impacting small businesses. The conclusion is that it is necessary to strengthen tax education, improve institutional support, and promote digitalization to achieve greater efficiency, equity, and sustainability in the local tax system.