Disruptive technologies to strengthen the tax culture and tax declaration in ASOTOURS, Machalilla
DOI:
https://doi.org/10.46480/esj.9.1.195Keywords:
Disruptive technologies, tax culture, tax declaration, training, tax complianceAbstract
Context: This article aims to implement disruptive technologies to strengthen tax culture and tax declaration in ASOTOURS, Machalilla, recognizing the need for innovation in fiscal practices. Methodology: A mixed approach was used, applying surveys and interviews to diagnose the current situation of ASOTOURS, Machalilla regarding taxation and tax culture, identifying deficiencies and opportunities for improvement. Results: The diagnosis revealed a lack of willingness in tax compliance and deficiencies in training on tax culture in ASOTOURS. There was evidence of lack of skills to use technology in tax contexts, although employees continuously monitor the status of tax auditing. Improvement of skills when using technology for tax submission was also observed. Conclusions: Based on the findings, the use of innovative technologies in fiscal practices is proposed to drive the digital transformation required by Ecuador and specifically the Machalilla region.
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Copyright (c) 2025 Odalys Yelisbeth Pachay Anchundia, Jhon Jairo Silva Gorozabel, Erick Raúl Baque Sánchez
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