Social media and e-commerce: key elements to enhance tax culture

Abstract

The use of social media for selling services and products has gained traction in Ecuador. E-commerce has transformed the way commercial transactions are conducted, generating significant opportunities while also posing important challenges. There is evidence that tax evasion occurs due to a lack of awareness regarding the duties and obligations of taxpayers in the Pastaza canton. This research aims to determine the level of compliance with the formal duties of taxpayers engaging in economic activities via the WhatsApp social network in Pastaza. A mixed methodology was employed, utilizing descriptive, bibliographic, and field research types. A questionnaire was used as an instrument along with survey techniques. The studied population consisted of 175 individuals conducting economic activities through WhatsApp. There is non-compliance with the formal duties and obligations of taxpayers. The importance of tax payment is recognized, yet there is a significant lack of knowledge regarding it. A training and awareness campaign is proposed to enhance the tax culture among taxpayers in Pastaza.

Keywords:

E-commerce, Tax culture, Non-compliance, Pastaza