Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Sapienza (Curitiba) |
Texto Completo: | https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/674 |
Resumo: | 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. |
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Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021Gobierno electrónico y su impacto tributario en la recaudación del impuesto a la renta: en el sector comercial del Cantón Portoviejo, 2021Governo eletrônico e seu impacto tributário na arrecadação do imposto de renda: no setor comercial do cantão de Portoviejo, 2021Governo eletrônico, impostos, eficácia, cidadãos.Electronic government, taxes, effectiveness, citizensGobierno electrónico, impuestos, efectividad, ciudadanos.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.El objetivo de esta investigación fue analizar el impacto tributario del gobierno electrónico en la recaudación del impuesto a la renta en el sector comercial del cantón Portoviejo. La metodología sigue el enfoque cuantitativo, de tipo no experimental, con un diseño de campo, de nivel descriptivo. La población estuvo conformada por siete (07) funcionarios que laboran en el Departamento de planificación y gestión estratégica del Servicio de Rentas Internas de Portoviejo. Los resultados indicaron que el 71,4% de los entrevistados consideró que el e-gobierno en Portoviejo brinda información, trámites y servicios digitales; el 67% opinó que los comerciantes de Portoviejo no cuentan con los conocimientos necesarios para emplear las tecnologías adecuadamente que faciliten la cancelación de los tributos; 69% señaló que se cuenta con la infraestructura tecnológica necesaria en Portoviejo para que los comerciantes realicen el pago de sus contribuciones de forma oportuna; el 100% estimó que la recaudación de los impuestos contribuye con la calidad de vida y el 90% consideró que los comerciantes pagan sus tributos. Conclusiones: el e-gobierno ofrece servicios adaptados a los requerimientos de los usuarios y los contribuyentes de la ciudad de Portoviejo cumplen con sus obligaciones; sin embargo, en muchas ocasiones acuden al apoyo de contadores o gestores para formalizar el pago de los impuestos. En el caso de aquellos que no cumplen con sus deberes tributarios, generalmente es por desconocimiento. Se considera que Ecuador cuenta con los recursos tecnológicos necesarios para cumplir con la exigencia del pago de los impuestos vía gobierno electrónico.O objetivo desta pesquisa foi analisar o impacto tributário do governo eletrônico na arrecadação do imposto de renda no setor comercial do cantão de Portoviejo. A metodologia desenvolveu-se sob a abordagem quantitativa, de tipo não experimental, com delineamento de campo, de nível descritivo. A população foi composta por sete (07) funcionários que trabalham no Departamento de Planejamento e Gestão Estratégica da Receita Federal de Portoviejo. Os resultados indicaram que 71,4% dos entrevistados consideram que o Governo Eletrônico em Portoviejo fornece informações, procedimentos e serviços digitais; 67% acreditam que os comerciantes de Portoviejo não possuem o conhecimento necessário para utilizar adequadamente tecnologias que facilitem o cancelamento de impostos; 69% indicaram que existe em Portoviejo a infraestrutura tecnológica necessária para que os comerciantes paguem suas contribuições em tempo hábil; 100% estimaram que a arrecadação de impostos contribui para a qualidade de vida e 90% consideraram que os comerciantes pagam seus impostos. Conclui-se que: o governo eletrônico oferece serviços adaptados às exigências dos usuários e os contribuintes da cidade de Portoviejo cumprem suas obrigações; entretanto, muitas vezes recorrem ao apoio de contadores ou gerentes para formalizar o pagamento de tributos. No caso de quem não cumpre os seus deveres fiscais, geralmente é por desconhecimento. Considera-se que o Equador dispõe dos recursos tecnológicos necessários para cumprir a exigência de pagamento de impostos via governo eletrônico.Sapienza Grupo Editorial2023-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/67410.51798/sijis.v4i2.674Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 2 (2023): Regular Issue: Interdisciplinary Studies; e23022Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 2 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23022Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 2 (2023): Número Regular: Estudos Interdisciplinares; e230222675-9780reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAenghttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/674/473Copyright (c) 2023 Lourdes Justina Villegas-Cervantes, Martha Tatiana Velásquez-Gutiérrezhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessVillegas-Cervantes, Lourdes Justina Velásquez-Gutiérrez, Martha Tatiana 2023-08-09T03:22:02Zoai:ojs2.journals.sapienzaeditorial.com:article/674Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-08-09T03:22:02Sapienza (Curitiba) - Sapienza Grupo Editorialfalse |
dc.title.none.fl_str_mv |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 Gobierno electrónico y su impacto tributario en la recaudación del impuesto a la renta: en el sector comercial del Cantón Portoviejo, 2021 Governo eletrônico e seu impacto tributário na arrecadação do imposto de renda: no setor comercial do cantão de Portoviejo, 2021 |
title |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 |
spellingShingle |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 Villegas-Cervantes, Lourdes Justina Governo eletrônico, impostos, eficácia, cidadãos. Electronic government, taxes, effectiveness, citizens Gobierno electrónico, impuestos, efectividad, ciudadanos. |
title_short |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 |
title_full |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 |
title_fullStr |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 |
title_full_unstemmed |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 |
title_sort |
Electronic government and its tax impact on income tax collection: in the commercial sector of the Portoviejo Canton, 2021 |
author |
Villegas-Cervantes, Lourdes Justina |
author_facet |
Villegas-Cervantes, Lourdes Justina Velásquez-Gutiérrez, Martha Tatiana |
author_role |
author |
author2 |
Velásquez-Gutiérrez, Martha Tatiana |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Villegas-Cervantes, Lourdes Justina Velásquez-Gutiérrez, Martha Tatiana |
dc.subject.por.fl_str_mv |
Governo eletrônico, impostos, eficácia, cidadãos. Electronic government, taxes, effectiveness, citizens Gobierno electrónico, impuestos, efectividad, ciudadanos. |
topic |
Governo eletrônico, impostos, eficácia, cidadãos. Electronic government, taxes, effectiveness, citizens Gobierno electrónico, impuestos, efectividad, ciudadanos. |
description |
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. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/674 10.51798/sijis.v4i2.674 |
url |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/674 |
identifier_str_mv |
10.51798/sijis.v4i2.674 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/674/473 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Lourdes Justina Villegas-Cervantes, Martha Tatiana Velásquez-Gutiérrez https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Lourdes Justina Villegas-Cervantes, Martha Tatiana Velásquez-Gutiérrez https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
dc.source.none.fl_str_mv |
Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 2 (2023): Regular Issue: Interdisciplinary Studies; e23022 Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 2 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23022 Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 2 (2023): Número Regular: Estudos Interdisciplinares; e23022 2675-9780 reponame:Sapienza (Curitiba) instname:Sapienza Grupo Editorial instacron:SAPIENZA |
instname_str |
Sapienza Grupo Editorial |
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SAPIENZA |
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SAPIENZA |
reponame_str |
Sapienza (Curitiba) |
collection |
Sapienza (Curitiba) |
repository.name.fl_str_mv |
Sapienza (Curitiba) - Sapienza Grupo Editorial |
repository.mail.fl_str_mv |
editor@sapienzaeditorial.com |
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1797051606426976256 |