Tax compliance of SMEs in the El Carmen parish–La Maná canton: an analysis of the tax obligation process
Abstract
The study tackles the issue of tax compliance among SMEs in El Carmen–La Maná parish, aiming to develop a comprehensive tax compliance scale based on Fischer’s model. Employing a survey design and Principal Component Analysis (PCA), the study gathered data from a sample of 128 SMEs, using a 37-item instrument reflecting factors like tax rates, system complexity, deterrence, attitudes, and fiscal information. Results revealed a differentiated perception across tax compliance dimensions, with the highest internal consistency in attitudes and equity perception. The study concludes that while sanctions, system complexity, and compliance costs vary in their impact, attitudes towards taxation and perceptions of fairness are more consistent among respondents. This implies that while technical aspects of taxation are challenging, moral and perceptual factors are crucial in understanding tax compliance behavior. The study enriches the literature on tax evasion, fiscal morality, and compliance in Ecuador and similar South American contexts, providing insights for tax authorities and policy-makers to improve tax compliance and revenue.
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