Introduction. Ecuador has been increasingly improving the functioning of its tax system through the creation of laws and regulations to achieve a correct contribution by taxpayers. Therefore, different Introduction. Ecuador has been increasingly improving the functioning of its Tax System through the creation of laws and regulations to achieve a correct contribution by taxpayers. Therefore, different mechanisms have been implemented to reduce tax costs in the declaration and collection of the different taxes generated in our country. However, despite the constant efforts made by the Tax Administrations to achieve such reduction, there are still different implicit costs that taxpayers must incur to comply with their tax obligations, which causes taxpayers to incur in tax evasion, avoidance and informality. Objective. To determine the tax transaction cost measurement of medium-sized companies in the city of Riobamba for the 2019 period. Methodology. The applied method was deductive, with a qualitative and quantitative approach, with a non-experimental and documentary type design. The population was 1,461 taxpayers and applying a questionnaire to a sample of 230 taxpayers. Results. The results obtained in the research through the application of the linear regression method show that the tax transaction measurement has a significant impact on medium-sized companies in the city of Riobamba. Conclusion. It was concluded that the use of the tax transaction cost measurement methodology is a good tool for measuring the costs of taxpayers and the Internal Revenue Service.

Introduction. Within the framework of world tourism trends, community tourism shows a progressive interest in the industry due to the conservationist approach to biodiversity, the culture and traditions of a locality, in addition to generating foreign exchange and improving the quality of life of the community and of its inhabitants by virtue of a quality tourism product where the traveler and the community obtain benefits. Objective. On this basis, a rural tourism marketing management model is proposed based on the image of the site, the general objective of which is to develop a marketing management model for rural community tourism in Riobamba. Methodology. For this, descriptive / explanatory research has been used as a methodology and bibliographic research techniques have been used, as well as field trips to carry out surveys at an analytical and prospective level, which in its complexion follows the fundamentals of participation, cooperatives and the commitment of the participants who interact to achieve product quality. Results. Consequently, it is expected to preserve, take advantage of and develop the tourist destination with an adequate strategic marketing orientation in rural areas of Riobamba, highlighting the importance of communication, which, thanks to the arrival of the internet, has led to the emergence of new dissemination tools. of information due to the increase in connectivity and interactivity in society. Conclusion. Based on this framework, the authorities of the city of Riobamba can initiate awareness-raising processes of this article with the population with the intention of improving the economic situation of those parishes that, due to mismanagement, their potential has not yet been exploited.

Introduction. Savings and credit cooperatives constitute a fundamental component in society since they contribute significantly to the construction of a participatory, democratic and solidary economy. However, the commitment to assume responsibility because of their actions is the duty of every organization, overcoming the philanthropic and altruistic approach with which this term is often confused. The objective of this research is to apply indicators that allow evaluating social responsibility articulated to the fulfillment of cooperative principles. Methodology. The research is of a non-experimental, descriptive cross-sectional type, once the findings have been presented, they are described and synthesized based on an interpretation. Results. The application of 23 social balance indicators, articulated with the cooperative principles, allowed evaluating the organization's social responsibility management and providing information that served as the basis for decision-making. Conclusions. From the results obtained, it can be concluded that there are very few deficiencies at the level of social management that must be addressed, since in large part the results register satisfactory results.

Introduction. The probative importance of the testimony has undergone an evolution from the mathematical calculation of evidence to the current evaluation rules that require reasoned motivation. The unique testimony of the victim in sexual crimes presents unique problems that will be analyzed. Objective: the analysis of the testimonial evidence and its procedural guarantees is sought, proposing changes applying the gender perspective. Methodology. The methodology used is based on a study of the subject from various perspectives such as historical-logical, deductive, descriptive, analytical, critical and propositional. Results. The jurisprudential doctrine has been incorporating certain parameters to analyze both the subject of the statement and its object, from the perspective of its subjective credibility, its objective credibility and the persistence of the incrimination. As well as the requirement of a minimum probative activity and the development of probative sufficiency standards, which establish limits or impose parameters to determine its validity. Conclusion. The parameters and evidentiary standards have helped to minimize the errors in a judicial process. However, tools such as the gender perspective are still necessary, which seek to integrate the principle of equality in the interpretation and application of norms and eliminate the difference in social, political and economic opportunities of individuals. The gender perspective must be used to eradicate prejudices when assessing testimonial evidence or statement.

Introduction. During the COVID-19 pandemic, the need for mobile applications arose to find a way to bring their products to their customers without the need to expose themselves, this situation led to the birth of new ventures that last even when the pandemic is controlled, that is where companies that provide home delivery services are born. Target. Analyze the most consumed products through the delivery service generated in the face of the health emergency in 2020, in the city of Cuenca. Methodology. The design started from the positivist research paradigm, with a non-experimental and cross-sectional field design and documentary support, descriptive level, the sample used was of fifty micro-enterprises that offer the service in the city of Cuenca. Results. More frequently with respect to the size of the company, (62.00%) are micro-enterprises, for their part the services provided by delivery companies are (40.43%) food. On the other hand, the way in which you contact to request the service is through Android and Apple (IOS) mobile applications (54.00%). The market segment that they cover most frequently is users who have an urgent or convenience need to buy (53.13%). The (58.00%) of the surveyed companies generated revenues of $ 0 to $ 100,000. The Apps are represented by Rappi with 19.05% and Tipti with 18.25%. Within the quality standards (19.35%), more importance is given to biosafety standards due to the presence of COVID 19. Conclusion. The Delivery service differs from typical conventional purchase services because it integrates a value proposition for users who will be able to make their purchases in a practical, simple, and agile way. MSMEs play a relevant role in the economy, due to their potential to generate employability, due to their contribution with the payment of tributes and taxes to the state.

Introduction. Nowadays, the world keeps in constant evolution and for that reason the markets are increasingly competitive. In this case, the savings and credit cooperatives have had a great increase and have adapted to the modern technologies, to give a better service to the stakeholders. In this context, all the cooperatives should apply marketing strategies to grow, innovate, compete, and improve. This research aims to conduct an extensive bibliographic analysis of the mix marketing evolution and the creation of value according to Aaker. Objective. To analyze how the variables or dimensions of the 4Es of marketing and the Brand Equity model can work simultaneously to generate a brand value. Methodology. A qualitative and descriptive research of the 4Es of marketing and Brand Equity model was done, to explain the definitions of the variables and how it can work to get big results in the COAC. For that reason, an inductive analysis was made through and observation guide, approved by experts. Results. It was determined that the variables of experience, exchange, everyplace, evangelism, loyalty, notoriety, perceived quality, and brand association can be combined to generate strategy for the benefit of the cooperatives sector and its stakeholders. Conclusions. the savings and credit cooperatives can generate strategies combining those variables to create brand value and build loyalty.