Recommendation system to optimise administrative management and fulfil tax obligations in the Machalilla Taxi Company

Main Article Content

Natasha Nayeli Holguin Irrasabal
Jhon Jairo Silva Gorozabel
Erick Raúl Baque Sánchez

Abstract

Introduction:   The research is focused on how to improve the administrative management of tax compliance at the Machalilla Executive Taxi Company in a way that has an impact on improving operational efficiency and decision making in the company. The development of new technologies and new developments in AI become useful tools in the search for solutions to these types of problems.  Recommendation systems based on the legal rules associated with tax obligations become a practical solution to a real problem. Objective: Optimise the administrative management of tax compliance at the Machalilla Executive Taxi Company to improve operational efficiency and decision making with the use of a recommendation system. Methodology: The research uses a qualitative approach, with a descriptive, retrospective and non-experimental design. The Machalilla Taxi Company located in Puerto López, Ecuador, is used as the application scenario. Various scientific methods are applied, such as analytical-synthetic, inductive-deductive and historical-logical. Empirical methods are also used, such as documentary analysis, the survey to find out the criteria of the contributors and the statistical method to analyses the results of the surveys. Results: A recommendation system is developed to optimize the administrative management for the fulfilment of tax obligations in the Machalilla Executive Taxi Company. Conclusion: The proposed system helps to optimize taxpayers' tax payments, payment control and tax culture, and optimizes the Company's administrative management. Type of study: Original articles

Downloads

Download data is not yet available.

Article Details

How to Cite
Holguin Irrasabal, N. N., Silva Gorozabel, J. J., & Baque Sánchez, E. R. (2025). Recommendation system to optimise administrative management and fulfil tax obligations in the Machalilla Taxi Company . Visionario Digital, 9(1), 142-159. https://doi.org/10.33262/visionariodigital.v9i1.3358
Section
Artículos

References

Alsaif, S. A., Sassi Hidri, M., Ferjani, I., Eleraky, H. A., & Hidri, A. (2022). NLP-based bi-directional recommendation system: Towards recommending jobs to job seekers and resumes to recruiters. Big Data and Cognitive Computing, 6(4), 147.

Estrada, S. (2023). Análisis de la cultura tributaria con base en los aspectos que condicionan o coadyuvan a su fortalecimiento. Universidad Andina Simón Bolívar . Ecuador: Maestría en Derecho Tributario. Obtenido de https://repositorio.uasb.edu.ec/bitstream/10644/9156/1/T4003-MDT-Estrada-Analisis.pdf

Bermello, C., & Samaniego, S. (2023). La gestión de la cultura tributaria y su incidencia en la recaudación de los tributos en la provincia de El oro. Machala, Ecuador: [Tesis de Pregrado, Universidad Técnica de Machala]. Obtenido de https://repositorio.utmachala.edu.ec/bitstream/48000/22044/1/Trabajo_Titulacion_2050.pdf

Flores, O. G. M., Jordán, R. P., & Choez, C. G. P. (2019). Políticas tributarias y la evasión fiscal en la República del Ecuador. Aproximación a un modelo teórico. Revista Venezolana de Gerencia, 24(88), 1147–1165. https://doi.org/29062051010

Fonseca, B. B., Cornelio, O. M., & Pupo, I. P. (2021). Sistema de recomendaciones sobre la evaluación de proyectos de desarrollo de software. Revista Cubana de Informática Médica, 13(2).

García, P. (2023). La obligación tributaria y su impacto en la economía ecuatoriana. Revista de Economía y Finanzas, 46(1), 55-78.

Giri, S. (2019). Obstacles of Civil Service in Public Service Delivery in Nepal: E-Governance for Good Governance. International Journal of Computer Science and Mobile Computing, 8(3), 269–274.

Larrochelle Alay, G. B., & Proaño Ponce, W. (2024). Impacto de la cultura tributaria en la gestión organizacional de la Parroquia Machalilla, cantón Puerto López. Serie Científica de la Universidad de las Ciencias Informáticas, 17(10), 98-120.

López A, González V. La técnica de Iadov una aplicación para el estudio de la satisfacción de los alumnos por las clases de educación física. Revista Digital - Buenos Aires. Año 8 - N° 47 - Abril de 2002.

Ponce, W. P. P., & Cañarte, M. K. M. (2021). Cultura tributaria y la transformación digital en el cantón Jipijapa. Serie Científica de La Universidad de Las Ciencias Informáticas, 14(12), 105–130.

Martati, I., & Suminto, B. A. (2021). Confirmatory factors analysis on the latent variables indicators of e-government, organizational culture, good governance, and public trust in transfer fund management. Journal of Southwest Jiaotong University, 56(1). https://doi.org/10.35741/issn.0258-2724.56.1.3

Tarnowska, K. A., & Ras, Z. (2021). NLP-based customer loyalty improvement recommender system (CLIRS2). Big Data and Cognitive Computing, 5(1), 4.

Villegas-Cervantes, L. J., & Velásquez-Gutiérrez, M. T. (2023). Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021. Sapienza: International Journal of Interdisciplinary Studies, 4(2), e23022. https://doi.org/10.51798/sijis.v4i2.674

Most read articles by the same author(s)