Tax sustainability and the RIMPE regime among urban merchants: empirical evidence in Guayaquil
DOI:
https://doi.org/10.62452/y6bevt94Keywords:
Tax Regime, tax compliance, tax culture, business sustainability, small enterprises, tax educationAbstract
The present study analyzed the relationship between knowledge of the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) and tax sustainability among merchants in an urban environment, with the aim of understanding the factors influencing tax compliance in small businesses. A mixed-methods approach was adopted, combining quantitative and qualitative techniques to obtain a comprehensive view of the phenomenon; in the quantitative phase, structured surveys were applied, while in the qualitative phase, semi-structured interviews and direct observation were conducted. The results show that the level of tax knowledge significantly influences compliance with fiscal obligations, as merchants with a greater understanding of the regime demonstrate more organized and consistent tax management. However, limitations were identified related to the perceived complexity of the system, limited technical guidance, and deficiencies in administrative organization, factors that contribute to irregular tax behaviors. From the qualitative analysis, it was determined that tax behavior does not depend solely on regulations, but also on contextual and cognitive factors that influence decision-making. In conclusion, tax sustainability in small businesses is shaped by the interaction between knowledge, tax culture, and institutional support, highlighting the need to strengthen tax education strategies and technical assistance to improve fiscal management and promote business sustainability.
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Copyright (c) 2026 Cynthia Maritza Legarda-Arreaga, Hypathia Verónica Fiallos-Veintimilla, Ángel Mauricio Chávez-Garcés, Jahaira Paola Buñay-Cantos (Autor/a)
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