Análisis de la gestión tributaria en las Mipymes del cantón Biblián en el año 2024

Abstract

Micro, small, and medium-sized enterprises (MSMEs) constitute a fundamental component of the economic fabric of the canton of Biblián, characterized by a high presence of family businesses with limited administrative structures and varying levels of formalization. In this context, tax management is influenced by both organizational capabilities and increasing regulatory demands and the digitalization of tax systems. This study aimed to analyze the tax management of MSMEs in Biblián during 2024 and examine its relationship with tax culture and corporate financial planning. A quantitative, non-experimental, cross-sectional, and descriptive-correlational design was adopted. The sample consisted of 289 companies, selected through proportional stratified sampling from a population of 1,148 MSMEs. Data were collected through a Likert-scale questionnaire validated by experts and analyzed using the Rstudio statistical software. The results show positive relationships between the variables, highlighting a high correlation between financial planning and tax management (r = 0.829; p < 0.01). However, the multivariate analysis indicated that financial planning was the only significant predictor of tax management, while tax culture had no direct effect. Consequently, it is concluded that the capacity for organization and financial foresight constitutes the main determinant of fiscal performance. Therefore, strengthening competencies in financial planning, together with the development of administrative and digital capabilities, is key to improving tax management and the sustainability of MSMEs. Keywords: tax management, financial planning, tax compliance, MSMEs, multiple linear regression.