Measurement of tax transaction cost in medium-sized companies in the city of Riobamba, period 2019

Abstract

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.