Abstract

CAIZAGUANO-GUAMANI, Jessica Alexandra; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Tax evasion in tax collection from informal traders in the Latacunga canton. Noesis [online]. 2025, vol.7, n.esp1, pp.167-184.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.377.

In the province of Cotopaxi, Latacunga canton, there are small and medium-sized enterprises formed by entrepreneurs who carry out various economic activities. Tax evasion directly affects the State, as it limits the public revenues needed to fulfill the annual plan and cover expenses. For this reason, the present research aims to analyze the causes of tax evasion among informal traders in the canton of Latacunga, using a qualitative and quantitative approach, including surveys of taxpayers in the RIMPE Popular Business Regime. The results indicate that among the causes of evasion are the lack of economic income, which leads to business closures and a fall into informality, and mistrust of the government. It is concluded that tax evasion is a critical problem that affects tax collection, reflecting tax noncompliance in the informal sector, despite the measures implemented by the authorities to reduce it.

Keywords : Tax evasion; tax collection; informal trade..

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