La tributación y eficiencia administrativa en las pequeñas y medianas empresas (PYMES), registradas en el MIPRO del cantón Manta, provincia de Manabí

Jesús Jacinto Tómala-Pinto; Rita Mayda Zambrano-Loor; Limber Leónidas Rivas-Cedeño

Authors

Tómala-Pinto Jesús Jacinto Ing. Comercial, MBA en Administración de Empresas. Profesor titular de la Facultad de Contabilidad y Auditoría, Universidad Laica Eloy Alfaro de Manabí, ULEAM. Manta, Ecuador.
Zambrano-Loor Rita Mayda Ing. en Contabilidad y Auditoría, Magister en Tributación y Finanzas. Profesora titular de la Facultad de Contabilidad y Auditoría, Universidad Laica Eloy Alfaro de Manabí, ULEAM. Manta, Ecuador.
Rivas-Cedeño Limber Leónidas Abogado de los Juzgados de la República del Ecuador. Profesor titular de la Facultad de Contabilidad y Auditoría, Universidad Laica Eloy Alfaro de Manabí, ULEAM. Manta, Ecuador.

Keywords:

SMEs, Taxation, Administrative efficiency, Cooperation

Abstract

Taxes provide the government with funds to invest in development, alleviate poverty, provide public services, and build physical and social infrastructure for long-term growth. Furthermore, there is a mutually beneficial link between taxation and good governance. In this way, innovation in tax and development assistance can strengthen the tax system, as taxes can have a positive impact on the quality of governance and the relationship between government and citizens. In turn, good governance can have a positive impact on compliance and revenue mobilization. The objective of this research was to determine the taxation and administrative efficiency in small and medium-sized companies (SMEs), registered in the Mipro of the Manta canton, Manabí province. To do this, they resorted to interviewing SMEs in the sector, as well as the university community of the Faculty of Accounting and Auditing. Through this research it was possible to achieve rapprochement and cooperation between the Faculty of Accounting and Auditing, University - Small and Medium Enterprises.

Keywords: SMEs, Taxation, Administrative efficiency, Cooperation.

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