Análisis del impacto tributario de la bancarización en compras y ventas mayores a 500 dólares en centros comerciales del sur de Quito en el año 2023

Abstract

This article sought to analyze the impact of banking penetration in shopping centers in the south of Quito, with a focus on transactions over 500 dollars. A mixed methodology was used that combines qualitative and quantitative elements to obtain a deep and detailed understanding of the topic. The study includes a historical analysis of banking penetration, from its ancient beginnings to its modern evolution and its implementation in Ecuador. The study is specifically aimed at banking penetration in Ecuador and Latin America, with a focus on shopping centers in the south of Quito, highlighting the characteristics and behaviors related to the adoption of electronic financial services in them. It examines how banking penetration has advanced in Ecuador, from the creation of the Commercial and Agricultural Bank of Guayaquil in 1895 to the financial reforms of the Kemmerer Mission in 1926 and the challenges faced during the 1999 financial crisis caused by the bank holiday. In addition, the implementation of modern technologies for the financial system and their impact on financial inclusion is addressed. The main objective of the study is to identify and analyze the tax impact of banking penetration in commercial transactions over 500 dollars in shopping centers in the south of Quito. Through an exploratory-descriptive approach, the concerns of merchants and consumers regarding mandatory banking for tax purposes are investigated. The study seeks to establish the behavior of control institutions and consumption patterns in relation to banking penetration. The results obtained through surveys indicate a significant preference for the use of electronic means for financial transactions. The majority of respondents expressed that they prefer to use electronic banking services because of the convenience and speed they offer, suggesting a growing trend towards the digitization of financial transactions. These findings highlight the importance of continuing to promote banking penetration as a key tool to improve financial inclusion and tax efficiency in the region.