Impacto de la cultura tributaria en la economía de pequeños comerciantes pertenecientes al Régimen RIMPE Negocio Popular del cantón Milagro durante el año 2023.

Abstract

The main objective of this research work lies in the analysis of the impact of the tax culture on the economy of small merchants of the RIMPE Popular Business Regime in the Milagro Canton during the period 2023. This study evaluates those factors that influence the way in which local merchants not only perceive, but also comply with their tax obligations, focusing on a transversal perspective, in addition to highlighting how important the fiscal culture is for the economic development of a community, part of the investigation included a review of literature, legal and theoretical framework that contributed to the analysis, in addition to surveys in order to obtain information from taxpayers and thereby have a vision of the current situation in which these merchants find themselves. The findings obtained showed a deficient tax culture on the part of the businesses belonging to this regime, which affects the legal formalization of this group and, in turn, limits its impact on the economic growth of the canton. Part of the conclusions was to implement tax education and morale strategies to improve the tax collection process. Among the recommendations is the creation of training and continuing education programs in the tax field, with the purpose that more users become involved. legally and voluntarily accept this regime.