Abstract

MASAQUIZA-MASAQUIZA, Martha Eulalia; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Tax compliance in savings and credit cooperatives in segment 4 of the Ambato Canton. Noesis [online]. 2025, vol.7, n.esp1, pp.1759-1775.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.532.

Cooperativism in Ecuador drives economic and cultural development, consolidating itself in the financial market with higher levels of segmentation than other institutions. It also plays a key role in eradicating poverty and unemployment. This research analyzes the tax control mechanisms applicable to segment 4 savings and credit cooperatives in Ambato, with the aim of evaluating their effectiveness in ensuring compliance with the tax obligations established by the Internal Revenue Service and the Superintendency of Popular and Solidarity Economy. Using a mixed quantitative and qualitative approach, the study is based on a documentary analysis and surveys of the administrative, financial, accounting, and management areas of these entities. The aim is to identify gaps, optimize deductions, and strengthen institutional performance to maximize the benefits granted by Ecuadorian regulations.

Keywords : Cooperative sectors; tax control; obligations; deductions, tax exemptions..

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