FACTORES QUE INFLUYEN EN EL CUMPLIMIENTO DE LAS OBLIGACIONES FISCALES DE LAS MIPYMES EN EL MUNICIPIO DE CÓPALA, GUERRERO

In the municipality of Cópala, Guerrero, MSMEs face challenges in meeting their tax obligations due to informality, limited tax knowledge, and operational and digital barriers. The objective of this research is to analyze the factors influencing such compliance during 2026. A quantitative, descriptive study was conducted by administering 50 questionnaires in person to small businesses selected through non-probability convenience sampling. The results revealed a prevalence of informality, low awareness of tax obligations, limited accounting and tax advisory support, difficulties in using SAT digital tools, and a perception that tax procedures and regulations are overly complex. It is concluded that economic, technological, administrative, and tax-culture factors influence tax compliance. Therefore, it is necessary to strengthen training, simplify procedures, and provide institutional support to facilitate compliance and encourage formalization.