Abstract

DURAN-MALDONADO, Génesis Dianelis; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wladimir. Tax culture among informal clothing merchants in the Puyo city. Noesis [online]. 2025, vol.7, n.esp1, pp.482-498.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.407.

This study contextualized the tax culture in Ecuador and its relevance for public financing. The objective was to assess the tax culture of informal apparel retailers in Puyo. A mixed-methods approach with convenience sampling was applied; 100 participants were surveyed with a 10-item questionnaire, combining qualitative and quantitative analysis. Results showed divided views on the importance of tax compliance, limited knowledge of tax obligations, and economic constraints; strong interest in training and tax counseling was observed, and awareness campaigns and fiscal incentives were valued as improvement measures. It was concluded that low regulatory knowledge and economic limitations conditioned compliance; therefore, educational interventions and public policies that encourage formalization and voluntary tax payment were recommended.

Keywords : Taxation; informal sector; fiscal policy; civic education..

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