A Neutrosophic N-Alectic Approach to Identifying the Causes of Tax Conflicts in Textile SMEs

This study analyzes the multidimensional causes of tax conflicts in textile SMEs in Metropolitan Lima using the neutrosophic n-alectic framework. Traditional binary models—compliance vs. non-compliance—fail to capture the interplay of factors such as tax illiteracy, legal ambiguity, and perceptions of injustice. By applying a refined neutrosophic approach that integrates multiple components of truth (T), indeterminacy (I), and falsity (F), the study models tax behavior as a vector and calculates the distance from an ideal compliance profile. Results show that SMEs with structured accounting systems (Profile A) have a significantly lower neutrosophic distance (0.135) than informally managed ones (Profile B, 0.515), confirming the benefits of formalization. Key contributors to conflict include low tax literacy (T₁), high regulatory uncertainty (I), and perceived inequity (F₃). Recommendations include tax training programs, regulatory simplification, neutrosophic self-diagnosis tools, transition support for informal SMEs, and incentive schemes. Additionally, the study draws connections between neutrosophic logic and the plural, relational worldviews of Andean and Amazonian cultures, underscoring the intercultural relevance of the n-alectic approach in designing inclusive and context-sensitive tax policy.