Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021

Abstract

The objective of this research was to analyze the tax impact of electronic government on income tax collection in the commercial sector of the Portoviejo canton. The methodology was developed under the quantitative approach, of a non-experimental type, with a field design, of a descriptive level. The population was made up of seven (07) officials who work in the Strategic Planning and Management Department of the Portoviejo Internal Revenue Service. The results indicated that 71.4% of those interviewed considered that the Electronic government in Portoviejo provides information, procedures and digital services; 67% believed that Portoviejo merchants do not have the necessary knowledge to properly use technologies that facilitate the cancellation of taxes; 69% indicated that there is the necessary technological infrastructure in Portoviejo for merchants to pay their contributions in a timely manner; 100% estimated that tax collection contributes to the quality of life and 90% considered that merchants pay their taxes. It is concluded that: the electronic government offers services adapted to the requirements of the users and the taxpayers of the city of Portoviejo comply with their obligations; however, on many occasions they resort to the support of accountants or managers to formalize the payment of taxes. In the case of those who do not comply with their tax duties, it is generally due to ignorance. It is considered that Ecuador has the necessary technological resources to comply with the requirement of payment of taxes via electronic government.