Propuesta metodológica para fomentar la cultura tributaria en el comercio informal del cantón La Libertad con la aplicación del RIMPE.

Abstract

This methodological proposal is the result of research on the topic: Methodological proposal to promote tax culture in informal commerce in the La Libertad Canton through the implementation of the RIMPE (Tax Registration System). This proposal was carried out with the aim of increasing the number of self-employed or informal merchants who have not yet done so, either due to lack of awareness or other reasons. The methodology used was a mixed approach, with a population of 210 merchants and a sample of 137 informal merchants, to whom the survey instrument was administered. In addition, four experts were interviewed. The research findings corroborated the need to expand the information available on informal merchants, which is sometimes lacking. Therefore, the methodological proposal is a key tool for achieving the objective: ensuring their awareness of the obligations, benefits, and scope of the RIMPE (Tax Registration System) and the need to have a formalized business.