Tax management and compliance with the excise tax in the tobacco industry

Abstract

The study analyzes tax obligations related to the Special Consumption Tax (ICE), an indirect tax on products such as cigarettes, alcoholic beverages and luxury vehicles, with the purpose of regulating consumption and strengthening public revenue collection. The problem posed lies in the difficulty of ensuring efficient compliance with the ICE by the tobacco industry in Ecuador, while the main objective is to design tax management strategies to ensure such compliance. A mixed method was used, with a qualitative and quantitative approach, through the application of surveys to companies in the sector and documentary analysis. The results show that most of the companies use accounting software to manage the ECI, although challenges remain, such as the lack of training and the need to update regulations. It is concluded that efficient compliance requires the implementation of technological tools, the strengthening of internal control, continuous training and the development of proactive strategies that integrate regulations, management and corporate tax culture.