Evaluación de las estrategias para optimizar la gestión del IVA en las pymes del sector camaronero en la ciudad de Guayaquil, año 2023.

Abstract

In Ecuador, small and medium-sized enterprises make a significant contribution to the economy, and although they are characterized by being tiny institutions, they demonstrate a great capacity to cope with changes and challenges in the business environment. The purpose of the research is to analyze in depth the different strategies that are applied when managing the Value Added Tax in SMEs in the shrimp sector in the city of Guayaquil in 2023, in order to verify the contribution of these strategies and evaluate the difficulties that arise when managing said Tax. The qualitative methodology that was implemented was key to identifying the main causes that intervene in the capacity of SMEs to comply with their tax obligations: a) lack of technical training, b) strong dependence on manual processes, c) limited access to modern technological tools and d) the complexity of current tax legislation. Academic data was used to develop a solid knowledge base, incorporating various studies, articles and previous analyses while examining their methodologies and conclusions. Through an exhaustive analysis, the main reasons behind errors in tax returns and their impact on the economic stability of companies are identified. A methodological approach was put into practice. To understand and analyze the variables of this study, academic databases were used to build a solid knowledge base, which includes several previous investigations and publications, reviewing their approach and findings. It was evident that the lack of automation and ignorance of regulatory changes make VAT management difficult in shrimp farming SMEs, generating errors and sanctions. It is concluded that the implementation of technology and continuous training are key to optimizing tax compliance and strengthening its stability. It is recommended to promote tax education and the use of digital tools to improve efficiency in VAT reporting.