Digital tools in the tax administration of commerce in the city of Jipijapa.

Abstract

Introduction.  Digitalization in tax administration represents a key strategy to improve tax efficiency and transparency in public administration. However, in the city of Jipijapa, Ecuador, traders face significant difficulties in adopting digital tools due to technological limitations, lack of training and low perception of benefits by taxpayers. This has contributed to the high rate of commercial informality, tax miscalculation and tax evasion, affecting both public revenues and local development. Objective.  To analyses the use and perception of digital tools in the tax administration of commerce in Jipijapa, in order to identify barriers and evaluate the level of technological adoption so that strategies can be proposed in the future to strengthen tax compliance through digitalization. Methodology.  A mixed approach was used, with quantitative (structured surveys of 316 traders) and qualitative (documentary analysis of IRS regulations) instruments. Analytical, inductive and deductive methods were applied to decompose the problem, generalize trends and establish relationships between digital implementation and tax culture. The data was processed with Excel and represented in graphs. Results.  Of the merchants surveyed, 50% recognize that digital tools strengthen compliance with their tax obligations. The most used technologies are artificial intelligence, payment platforms and e-filing and e-invoicing. However, all surveyed still do not manage their data digitally, and present difficulties or external dependency in adapting to tax changes. The findings show a partial adoption of digitalization, combined with a significant gap in knowledge and access to technologies. Conclusion. Tax administration in Jipijapa has considerable potential to be strengthened through digital tools, which are already partially accepted by traders. General Area of Study: Tax Administration. Specific area of study: Technologies in Tax Administration. Type of study: Original articles