Brecha De Cumplimiento Tributario En Comercio Minorista: Intervención Multidimensional Para Fortalecer La Cultura Fiscal En Bolívar, Ecuador
DOI:
https://doi.org/10.70577/asce.v5i1.584Keywords:
Tax compliance; Retail trade; Tax culture; Economic informality; Tax revenue1.Abstract
Tax non-compliance in the retail sector constitutes a structural phenomenon that weakens the revenue-raising capacity of the Ecuadorian State, particularly in territories with a high prevalence of informal economic activity, such as the province of Bolívar. In this context, the present study aimed to analyze the determining factors of the tax compliance gap among retail merchants in the province, recognizing that fiscal behavior does not respond to a single cause, but rather to the interaction of economic, social, cultural, and institutional variables.
The study was conducted under a quantitative approach, with an explanatory scope, through the application of 352 surveys to retail merchants distributed across the different cantons of the province. Data collection was carried out in person in markets, fairs, and commercial areas, allowing the inclusion of both formal and informal merchants. This process was complemented by documentary analysis of regulatory and statistical information related to the Ecuadorian tax system. The applied instrument made it possible to examine perceptions, attitudes, and practices associated with compliance with tax obligations.
The results reveal the existence of a significant tax compliance gap, mainly associated with the perception of a high tax burden, formalization costs, limited tax education, and distrust toward tax institutions. These factors directly influence the adoption of partial compliance practices, particularly among small-scale businesses with limited administrative capacity.
Based on these findings, the study highlights the need for a multidimensional intervention focused on strengthening civic–tax education, simplifying administrative processes, and building greater institutional legitimacy, as a pathway to promoting more conscious, voluntary, and sustainable tax compliance.
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