Análisis del cumplimiento tributario en personas naturales y microempresas del sector de servicios de belleza en Guayaquil (Periodo 2024-2025).

Abstract

Due to the rise of small-scale business, the implementation of new tax laws like the RIMPE, and the challenges people have in properly handling their tax responsibilities, tax compliance in microenterprises operating in the beauty services industry has become more significant in Ecuador. The purpose of this study is to examine the tax compliance of Guayaquil microbusiness owners in the beauty services industry between 2024 and 2025. The methodology used a quantitative, descriptive- correlational, field, and documentary approach with a non-experimental, cross- sectional, and retrospective design. 42 people were chosen by simple random sampling from a total population of 108 people in the Urdesa area to complete a questionnaire that was verified with a Cronbach's alpha of 0.80. The results showed that compliance is influenced by a number of variables, including procedure familiarity, tax expertise, personal accountability, and the belief that paying taxes is morally required. It has been shown that taxpayers with longer histories follow more structured processes and attend more training sessions, but those who outsource their tax returns show little ethical commitment, with the threat of fines serving as a powerful motivator. Additionally, it was demonstrated that senior taxpayers follow more structured processes and take part in more training courses, whilst those who assign their tax returns demonstrate a lower level of ethical commitment, with the threat of fines serving as a powerful motivator.