Tax Culture and Digital Transformation in entrepreneurs in the Jipijapa canton

Abstract

DOI: https://doi.org/10.46296/rc.v8i16.0371

ABSTRACT

Digital transformation and tax culture are essential concepts within economic development. In modern contexts, we can mention the involvement of digital tools and tax processes that promote tax compliance. In Jipijapa, the limited tax culture and the low adoption of technologies among entrepreneurs represent a great challenge since informality today exceeds 60%, thus affecting tax collection and limiting digital modernization. The objective of the research was to analyze the relationship between tax culture and digital transformation in entrepreneurs in this canton. Through a mixed approach, surveys were applied to 146 entrepreneurs and interviews were carried out with selected people, reaching a Cronbach's alpha of 0.952, guaranteeing the reliability of the instruments used, In addition to this, deductive and inductive methods were used for a data analysis that showed results where 40.4% of entrepreneurs mentioned having knowledge about tax sanctions as opposed to 37.1% who know how to access tax information within the digital portals offered by the Decentralized Autonomous Government of the canton, 33.1% who show having basic knowledge both in technology and taxation and 39.2% of users of digital platforms to carry out tax procedures. Concluding that digital transformation significantly improves tax compliance and the financial sustainability of entrepreneurs by promoting economic formalization and incentivizing the adoption of digital tools to strengthen the local economy and the sustainability of economic activities.

Keywords: taxes, regulations, digitalization, transformation, sustainability.