“Análisis de los principales procesos del SRI en línea y su efecto en el cumplimiento tributario de las PYMES dedicadas al comercio al por mayor y menor en el sector Sur del Distrito Metropolitano de Quito, año 2023”

Abstract

The digital Tax Administration, represented by the Internal Revenue Service (SRI) online, has revolutionized the way in which small and medium-sized enterprises (SMEs), as one of the main economic sectors of the country, comply with their tax obligations thanks to the implementation of digital services that they use the most, such as electronic invoicing and online tax filing. This process has become more efficient and transparent in the tax system. This system seeks to simplify and streamline tax processes by reducing additional operating costs. The surveys that were carried out show that most taxpayers are satisfied with this platform, highlighting that time has been reduced for recurring tasks. However, the study carried out on SMEs dedicated to wholesale and retail in the southern sector of the Metropolitan District of Quito, detected small problems that in the long run have become real challenges, such as the slowness or failure of the system, which has made it difficult to use the platform at critical times; such as the delay or involuntary non-compliance of their tax obligations, which generally requires prioritizing the technical optimization of the platform, improving its speed, updating and system stability. There is public recognition that the training and support provided to the taxpayer has increased confidence in the use of the SRI online. The continuous training of SRI officials and the implementation of quality measures are important to raise the level of service to taxpayers, as well as communication channels such as social networks or telephone calls, allowing taxpayers to stay informed and updated. This research has a significant impact on the identification of benefits, challenges and strategies that the Tax Administration must implement for taxpayer satisfaction.