Structural heterogeneity of tax compliance across taxpayer groups in Ecuador: A PLS-SEM multi-group analysis
DOI:
https://doi.org/10.70577/asce.v5i1.711Keywords:
Tax sistem; Statistical analysis; Mathematical models; Economic structure; Partial least squares; Multigroup analysis.Abstract
Tax compliance has been predominantly approached as a homogeneous phenomenon, overlooking the structural heterogeneity inherent to different taxpayer profiles in emerging economies. This study examines whether the causal model linking tax education and fiscal morality with tax compliance operates equivalently across subgroups of formal merchants in Ecuador, differentiated by tax regime (General vs. RIMPE), participation level in training programs, and business seniority. A Multi-Group Analysis using Partial Least Squares Structural Equation Modeling (PLS-MGA) was applied, preceded by the MICOM (Measurement Invariance of Composite Models) test on a stratified sample of 255 formal merchants. Results confirmed partial measurement invariance and revealed significant structural differences between groups: merchants under the General regime showed more robust causal relationships between tax education and compliance (β=0.412, p<0.001) compared to those registered under RIMPE (β=0.231, p=0.043). Furthermore, participation in training programs positively moderated the intensity of such relationships. These findings challenge the universality assumption in fiscal compliance models and provide empirical evidence for the design of differentiated tax policies in Latin American contexts.
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Copyright (c) 2026 Mauricio Rubén Franco Coello, Ricardo Rubén Mora Torosine, Maritza Elizabeth Alcívar Saltos, Verónica Alexandra Arrata Corzo, Freddy Enrique Triana Litardo
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