Tax planning and tax compliance in micro-enterprises in Marcabelí
DOI:
https://doi.org/10.51247/st.v1i1.3Keywords:
planejamento tributário, cumprimento fiscal, microempresas, obrigações tributáriasAbstract
The objective of this study was to analyze the relationship between tax planning and tax compliance among microenterprises in the Marcabelí canton, El Oro province, Ecuador. A quantitative, applied study was conducted using a non-experimental, cross-sectional, descriptive-correlational design. The population consisted of microenterprises in the canton, and a sample of 328 participants was analyzed. Data were collected through a structured questionnaire using a five-category Likert scale, and the analysis considered 20 items corresponding to four dimensions: tax organization and programming, tax information management, compliance with formal obligations, and filing compliance. The results showed a favorable assessment of tax planning, with an overall mean of 4.255 out of 5, while tax compliance also reached an overall mean of 4.255. The dimensions presented similar patterns, with higher scores observed for the identification of tax obligations, document retention, issuance of receipts, and compliance with filing deadlines. Spearman's correlation coefficient yielded ρ = 1.000 (p < 0.001); however, this result was interpreted cautiously because of the structural coincidence observed between the composite scores of both variables. It was concluded that the participating microenterprises reported favorable levels of tax planning and compliance, although opportunities remained to strengthen systematic documentation, tax scheduling, and verification of tax information
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Copyright (c) 2018 Silvia Idania Ramírez Rodríguez, Adia Gell Labañino, Aniuska Tito Durán
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