Abstract

TAPIA-ZARATE, Gabriela Elizabeth; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Tax management in microenterprises in the Riobamba canton. Noesis [online]. 2025, vol.7, n.esp1, pp.1437-1454.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.502.

This research determined the influence of tax management on micro-enterprises in the Riobamba canton using a mixed approach. The sample of 191 people revealed that, although 61% file tax returns and 32% make timely payments, only 22% express satisfaction with the process. It was identified that the commerce and professional activities sectors are the most predominant, with more than two years of registered operation. However, serious deficiencies persist: lack of income and expense recording systems, disconnect between accounting information and tax obligations, and limited knowledge of current regulations. These factors lead to errors in tax returns, affecting the reliability of the figures and exposing taxpayers to penalties. The study concludes that the lack of specialized training is the main barrier to effective and reliable tax management.

Keywords : Tax administration; microenterprises; tax compliance; tax obligations; Riobamba; tax education..

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