Resumo

ALTAMIRANO PEREZ, Hólguer Rodrigo; MALDONADO SELLAN, Wellington Darío; ORTEGA GALARZA, Máximo  e  ALTAMIRANO GALLARDO, Allan David. Adaptation of companies to digital tax transformation. uct [online]. 2025, vol.29, n.126, pp.39-45.  Epub 01-Maio-2025. ISSN 2542-3401.  https://doi.org/10.47460/uct.v29i126.883.

This research analyzed the adaptation faced by companies with technology and the use of digital tools for the improvement of tax compliance processes, considering the perception of 76 businessmen. The interpretative paradigm and the deductive method were used, and the surveys were processed using the SPSS V.27 program. The main results focus on two aspects; first, that companies continue to print their endorsements on paper, and second, that the changes based on the principle of administrative simplicity have allowed the taxpayer to acquire a tax culture tending to reduce informality. These findings reveal a need to migrate to more technological systems and continue with a culture of formality for the proper fulfillment of corporate tax responsibilities.

Palavras-chave : digital transformation; taxation; adaptation; administrative simplicity.

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