Análisis del cumplimiento de obligaciones del Impuesto a la Renta, en las PYMES de Urdaneta

The research focused on analyzing the tax compliance of Income Tax obligations in small and medium-sized enterprises (SMEs) in the Urdaneta canton during the year 2022. The main objective was to understand the impact of this compliance on business performance and local tax collection. To achieve this, a mixed-methods approach was implemented, integrating both quantitative and qualitative data. The quantitative component was based on statistics provided by the Internal Revenue Service (SRI), which allowed for an evaluation of the tax collection and compliance of Income Tax in SMEs. On the other hand, the qualitative analysis reviewed literature on tax compliance theories, including the Fischer model and the psycho-economic approach, as well as taxpayer attitudes and perceptions toward the tax system. The results indicated that SMEs faced significant challenges in meeting their tax obligations, which were attributed to a lack of knowledge, limited resources, and the complexity of the tax system. The research concluded that improving tax compliance in this sector would not only contribute to fiscal revenue but also promote fair competition and socioeconomic growth in Ecuador.