Impact of tax culture on compliance with obligations in SMES in the construction sector

Abstract

The purpose of this research was to evaluate the impact of tax culture on tax compliance among small and medium-sized enterprises (SMEs) in the construction sector in the city of Portoviejo. The study employed a quantitative approach, using exploratory and descriptive research, and applied surveys to a sample of thirty companies registered with the national tax authority. The data obtained revealed a limited level of knowledge regarding tax regulations, tax mechanisms, and formal obligations, as well as negative perceptions regarding the use and allocation of collected resources. It was identified that tax evasion was primarily related to a lack of training, outdated regulations, and distrust of the public administration. The results demonstrated that the tax culture of micro-entrepreneurs was based more on fear of penalties than on responsible tax awareness, which affects the sustainability of both the companies and the tax system. The study concludes that strengthening tax culture is essential for improving compliance and promoting more efficient and transparent tax management by taxpayers.