Tax Education and Tax Compliance Among Merchants in Quevedo, Ecuador: Longitudinal Evidence from Pre- and Post-Intervention Training Programs
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Tax compliance among merchants in Quevedo poses a significant challenge to local tax sustainability, as awareness of tax obligations does not always translate into consistent filing, payment, and record-keeping practices. The objective of this study was to analyze the relationship between tax education and tax compliance among merchants in the commercial sector of Quevedo, Ecuador, based on evidence gathered through training programs. The research employed a quantitative, field-based, descriptive-correlational approach, using a structured survey administered to 311 merchants; the instruments demonstrated high reliability, with a Cronbach’s alpha of 0.887 for tax education and 0.862 for tax compliance. The results showed that 55.6% exhibited a high level of tax education, while 44.4% achieved a high level of tax compliance; furthermore, a high and significant positive correlation was identified between the two variables. The discussion highlights that tax education promotes compliance, although it must be complemented by practical, flexible, and context-specific strategies. It is concluded that strengthening tax education can help improve the tax behavior of merchants in Quevedo.
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