IMPLICACIONES TECNOLÓGICAS EN EL PAGO DEL IVA: ESTUDIO DE COMERCIANTES DEL MERCADO SANTA LUCIA, ACAPULCO, GRO AÑO 2026

The study regarding the technological implications of Value Added Tax (VAT) payments among merchants at the Santa Lucía Market in Acapulco de Juárez is significant, as it reveals a tension between the mandatory nature of fiscal digitalization and the actual conditions faced by traditional small businesses. The adoption of tools such as electronic invoicing and digital payment systems represents a step toward transparency and formalization, yet it also exposes structural limitations: unequal internet access, a lack of technological training, and a reliance on third parties to meet tax obligations. The findings indicate that these conditions create risks of non-compliance and potential penalties. The analysis demonstrates that the technological transition in VAT payments is not merely an administrative challenge but also a process of social and economic transformation that can foster the integration of these merchants into a globalized tourism environment.