Browsing by Author "Barrios Rodríguez William Guillermo"

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    Elaboración de una guía práctica tributaria para los micro comercios del sector maderero de la Plaza Rotary
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Barrios Rodríguez William Guillermo; Déleg Fernández Nilson Amauri
    The objective of this research was to develop a practical tax guide for merchants in the lumber sector at Plaza Rotary in the city of Cuenca, with the aim of strengthening their knowledge and facilitating compliance with their tax obligations. The problem stemmed from a lack of knowledge of tax regulations and difficulties in managing tax-related processes, a situation that can hinder the formalization and growth of their businesses. The research employed a mixed methods, approach descriptive, documentary, and field based and utilized observation, surveys, and focus group interviews to collect data. The study population consisted of 110 merchants in the Rotary Plaza, with a sample of 20 merchants from the lumber sector. The results revealed gaps in knowledge regarding tax obligations and identified the need for simple, clear information that is easy to understand. Based on these findings, a practical guide was developed that includes content, examples, and support tools. It is concluded that this proposal serves as a guidance tool that can contribute to strengthening tax culture and facilitate compliance with tax obligations.