IoT model to analyze taxation and income tax collection in the Jipijapa canton
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Abstract
Introduction: Technological systems integrate operational and declarative data and are used to improve transparency. This supports that the combination of tax education, emerging technologies and empirical evidence transform tax management in contexts with high informality, through real-time monitoring and which reduces information asymmetries. Objective: This study aims to propose an IoT model to analyze taxation and income tax collection in the Jipijapa canton. Methodology: the research integrates a computational methodology that uses a qualitative approach, with a descriptive scope, retrospective type and non-experimental design. It is used as in the Jipijapa canton, Ecuador. Scientific methods such as analytical-synthetic, inductive-deductive and historical-logical are applied. Empirical methods such as documentary analysis and the statistical method are also used to analyze the results of the surveys. Results: An IoT model is proposed to analyze taxation and income tax collection in the Jipijapa canton Conclusion: The results showed inconsistencies in the declarations, mainly due to underestimation of income, a phenomenon associated with misinformation and fiscal apathy, which highlights the urgency of educational campaigns and technological tools to facilitate accurate declarations. Type of study: Original articles
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