Cumplimiento tributario basado en competencias fiscales ciudadanas en actividades económicas locales
DOI:
https://doi.org/10.70577/s.e.v4i3.120Palabras clave:
Actividades económicas, competencias fiscales, cumplimiento tributario, educación tributaria, informalidad, tributación digital.Resumen
El cumplimiento tributario en las actividades económicas locales continúa condicionado por limitaciones en el conocimiento fiscal, la conciencia tributaria, el manejo de procedimientos y las competencias digitales, situación que se agrava en contextos de elevada informalidad. El estudio tuvo como objetivo identificar el cumplimiento tributario basado en las competencias fiscales ciudadanas en las actividades económicas locales. Se desarrolló una investigación documental, no experimental, descriptiva-analítica y de enfoque mixto con predominio cualitativo; se revisó una población de 58 fuentes y se seleccionó intencionalmente una muestra de 30 documentos, integrada por 22 artículos científicos y 8 informes oficiales, aplicándose análisis documental, análisis temático y estadística descriptiva. Los resultados evidenciaron correlaciones entre conocimiento tributario y cumplimiento de r=0,482, y entre conciencia fiscal y cumplimiento de r=0,618; además, programas de educación tributaria incrementaron entre 29% y 64% la presentación de declaraciones. En Ecuador, la recaudación alcanzó USD 20.131 millones en 2024, mientras la informalidad laboral llegó a 52,5% a nivel nacional y 76,2% en el área rural. Se concluyó que fortalecer conocimientos, conciencia, habilidades procedimentales y competencias digitales favorece un cumplimiento tributario más oportuno y sostenible.
Descargas
Citas
Agbanyo, R., Musah, G., Doku, J. N., Quarshie, J., & Dery, N. Y. (2024). Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana. Journal of International Development, 36(4), 2063–2095. https://doi.org/10.1002/jid.3894 DOI: https://doi.org/10.1002/jid.3894
Álava Rosado, M. X., Mosquera Arevalo, A. P., & Recalde Aguilar, L. M. (2025). Tax education as a factor that influences tax compliance in Ecuador. Ciencia Digital, 9(3.1), 45–62. https://doi.org/10.33262/cienciadigital.v9i3.1.3383 DOI: https://doi.org/10.33262/cienciadigital.v9i3.1.3383
Appiah, T., Domeher, D., & Agana, J. A. (2024). Tax knowledge, trust in government, and voluntary tax compliance: Insights from an emerging economy. SAGE Open, 14. https://doi.org/10.1177/21582440241234757 DOI: https://doi.org/10.1177/21582440241234757
Bhalla, N., Sharma, R. K., & Kaur, I. (2022). Effect of tax knowledge and technological shift in tax system on business performance: A PLS-SEM analysis. Sustainability, 14(16), 10217. https://doi.org/10.3390/su141610217 DOI: https://doi.org/10.3390/su141610217
Bhattarai, T. N., Khadka, A. K., & Joshi, R. D. (2025). The effect of taxpayer awareness and tax knowledge on tax compliance in Nepal. NCC Journal, 10(1), 155–162. https://doi.org/10.3126/nccj.v10i1.95050 DOI: https://doi.org/10.3126/nccj.v10i1.95050
Braun, V., & Clarke, V. (2022). Conceptual and design thinking for thematic analysis. Qualitative Psychology, 9(1), 3–26. https://doi.org/10.1037/qup0000196 DOI: https://doi.org/10.1037/qup0000196
Bruce-Twum, E., Schutte, D., & Asare, N. (2022). Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana. Social Sciences & Humanities Open, 6(1), 100343. https://doi.org/10.1016/j.ssaho.2022.100343 DOI: https://doi.org/10.1016/j.ssaho.2022.100343
Castañeda, N. (2024). Fairness and tax morale in developing countries. Studies in Comparative International Development, 59, 113–137. https://doi.org/10.1007/s12116-023-09394-z DOI: https://doi.org/10.1007/s12116-023-09394-z
Chitakala, C., & Phiri, J. (2022). Factors that affect SMEs in the adoption of e-tax payment systems in Zambia, the case of Kamwala Trading Area-based on UTAUT model. Open Journal of Business and Management, 10(6), 3395–3408. https://doi.org/10.4236/ojbm.2022.106167 DOI: https://doi.org/10.4236/ojbm.2022.106167
Díaz de Sarralde Miguez, S. (2024). Panorama de la tributación en América Latina y el Caribe. Cuadernos Económicos de ICE, (108). https://doi.org/10.32796/cice.2024.108.7855 DOI: https://doi.org/10.32796/cice.2024.108.7855
Duve, M., Schutte, D., & Kour, M. (2024). Determinants of small business tax compliance behaviour: Evidence from Zimbabwean small businesses. Studia Universitatis Babeș-Bolyai Negotia, 69(4), 31–51. https://doi.org/10.24193/subbnegotia.2024.4.02 DOI: https://doi.org/10.24193/subbnegotia.2024.4.02
Ellawule, A., Bashir, Y. M., Dalhat, B. S., & Suleiman, N. (2024). The moderating effect of tax knowledge on the relationship between tax rates and tax compliance of MSMEs in Nigeria. FUDMA Journal of Accounting and Finance Research, 2(1), 118–133. https://doi.org/10.33003/fujafr-2024.v2i1.81.118-133 DOI: https://doi.org/10.33003/fujafr-2024.v2i1.81.118-133
Fonseca Corona, F. J. (2024). Tax morale: A global scoping review from the cultural approach to economics. International Review of Economics, 71, 343–365. https://doi.org/10.1007/s12232-024-00446-x DOI: https://doi.org/10.1007/s12232-024-00446-x
Hien, N. T. T., Thao, B. T. T., & Tuan, D. A. (2025). Tax knowledge and tax compliance of the small and medium enterprises in Vietnam. International Journal of Innovative Research and Scientific Studies, 8(1), 886–898. https://doi.org/10.53894/ijirss.v8i1.4433 DOI: https://doi.org/10.53894/ijirss.v8i1.4433
Mascagni, G., Santoro, F., & Mukama, D. (2025). Teach to comply? Evidence from a taxpayer education program in Rwanda. International Tax and Public Finance, 32, 120–162. https://doi.org/10.1007/s10797-023-09809-6 DOI: https://doi.org/10.1007/s10797-023-09809-6
Mbise, K. S., & Baseka, L. (2023). The impact of the digital tax administration system on compliance among SMEs. The Journal of Informatics, 2(1). https://doi.org/10.59645/tji.v2i1.94 DOI: https://doi.org/10.59645/tji.v2i1.94
OECD, Economic Commission for Latin America and the Caribbean, Inter-American Center of Tax Administrations, & Inter-American Development Bank. (2026). Revenue statistics in Latin America and the Caribbean 2026. OECD Publishing. https://doi.org/10.1787/2f21f131-en DOI: https://doi.org/10.1787/2f21f131-en
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. PLOS Medicine, 18(3), e1003583. https://doi.org/10.1371/journal.pmed.1003583 DOI: https://doi.org/10.31222/osf.io/v7gm2_v1
Perveen, N., & Ahmad, A. (2022). Tax technology, fairness perception and tax compliance among individual taxpayers. Audit and Accounting Review, 2(2), 99–120. https://doi.org/10.32350/aar.22.05 DOI: https://doi.org/10.32350/aar.22.05
Rwabunywenge, M., Nchimbi, M., & Suluo, S. (2024). The influence of provision of public services on tax compliance in SMEs: Mediating role of tax morale. Business Management Review, 27(2). https://doi.org/10.56279/bmr.v27i2.6919 DOI: https://doi.org/10.56279/bmrj.v27i2.6919
Salawu, M. K., Adigun, O. A., Lawal, Q. A., & Olaleye, J. A. (2024). Electronic tax filing system and compliance among small and medium-sized enterprises in Lagos State, Nigeria. International Journal of Economics and Financial Issues, 15(1), 32–41. https://doi.org/10.32479/ijefi.17309 DOI: https://doi.org/10.32479/ijefi.17309
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039 DOI: https://doi.org/10.1016/j.jbusres.2019.07.039
Tantriangela, J., & Setyowati, M. S. (2023). Sharpening the concept of tax literacy as an effort to improve tax compliance. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 9(1), 30–42. https://doi.org/10.31289/jab.v9i1.9109 DOI: https://doi.org/10.31289/jab.v9i1.9109
Tuo, L., & Han, S. (2024). Does taxation education improve tax compliance: An empirical study. Advances in Taxation, 31. https://doi.org/10.1108/S1058-749720240000031006 DOI: https://doi.org/10.1108/S1058-749720240000031006
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2026 Saber Estratégico Internacional
Esta obra está bajo una licencia internacional Creative Commons Atribución-CompartirIgual 4.0.
