Aplicación de las normativas municipales y tributarias en empresas dedicadas a la elaboración de vallas publicitarias del sector norte del distrito metropolitano de Quito en el año 2023

Abstract

This article focuses on the application of municipal and tax regulations in companies engaged in the production of billboards in the norther sector of Metropolitan District on Quito in the year 2023. This study focuses on evaluating the level of compliance with current regulations in the period and understand how these companies adapt to the various rules governing their operations providing a comprehensive view on the applications of tax and municipal regulations in the field of advertising. For the realization of this paper, I chose to conduct surveys which include topics such as knowledge of regulations, the level of compliance that companies engaged in outdoor advertising have had at the time of acquiring the various municipal permits and what have been the main difficulties that have arisen at the time of adapting to the electronic invoicing mode. The results have shown that there is a commitment to regulatory compliance, however, the gap in the level of training of the respondents and the level of clarity in the regulations is highlighted. The study contains several key concepts such as the permits that have governed the adverting activity in Ecuador, sanctions that have been applied for nor applying the regulations correctly, perspectives of the owners about the different difficulties they have faced so that their companies can operate within a legal framework without the risk of sanctions. The conclusions presented at the end of the paper show that, although the companies have an acceptable level of knowledge of the regulations, several shortcomings that affect compliance are highlighted. Despite these challenges, it is clear that many managers seek to operate in legal manner, which is positive for sustainable development in the sector and encourages fair competition.