Tax compliance and tax culture in small commercial companies in the city of Riobamba
DOI:
https://doi.org/10.61347/psa.v3i2.92Keywords:
Culture, education, obligation, tax, taxpayerAbstract
Tax compliance is essential to ensure the sustainability and proper functioning of fiscal systems. Tax culture, understood as the knowledge, attitudes, and behaviors of taxpayers, plays a fundamental role in the fiscal responsibility of small commercial businesses. This research aimed to determine the influence of tax culture on the fulfillment of tax obligations in small commercial enterprises in Riobamba. The study employed a quantitative, field-based, and non-experimental design, using surveys applied to 363 small business owners selected through probabilistic sampling from a population of 7,839 taxpayers. The data were analyzed using IBM SPSS to validate the hypothesis and generate conclusions. The results revealed a 25.8% correlation between tax culture and tax compliance, with an explanatory contribution of 6.6%, confirming that knowledge about obligations, taxes, and income declaration influences taxpayer behavior. It is concluded that compliance with tax obligations depends on the level of tax culture in small commercial businesses in the city of Riobamba. Therefore, it is essential to strengthen tax education to reduce evasion and promote taxpayer formalization.
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Copyright (c) 2025 Otto Eulogio Arellano Cepeda, Dante Ayaviri-Nina, Vicente Marlon Villa Villa, Edgar Aníbal Rodríguez
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