Uso de tecnología contable y cumplimiento del régimen simplificado en la Asociación de Comerciantes minoristas de jipijapa

Abstract

The tax management of small taxpayers is going through a process of transition to digital environments, which poses important challenges for sectors with low technological literacy. In this context, the Association of Retail Merchants of Jipijapa presents limitations in the use of digital accounting tools, a situation that affects the organization of records and compliance with the simplified regime. The general objective of the study was to analyze the relationship between the use of accounting technology and the level of compliance with the simplified regime by the associated merchants. A mixed methodology was used based on a survey applied through a questionnaire to the 69 members and an interview addressed to the president of the Association. This combination made it possible to understand both technological practices and the perceptions and difficulties of merchants. The results show an irregular use of digital platforms, limited to basic functions, which affects income control, the correct issuance of receipts and the document organization required by the SRI. Although some merchants recognize a certain benefit, a partial management that reduces tax efficiency prevails. It is concluded that insufficient training, functional ignorance and low technological appropriation hinder tax compliance, so it is necessary to strengthen digital training and technical support within the Association.