Cumplimiento de las obligaciones tributarias y su efecto en la toma de decisiones de las microempresas comerciales

Many commercial microenterprises face difficulties in adequately complying with their tax obligations, this situation compromises the quality of their administrative decisions. The objective of the study was to analyze the relationship between compliance with tax obligations and decision-making in commercial microenterprises in the La Maná parish, based on the premise that tax compliance not only represents a legal duty, but also a factor that can affect business management. The research was developed with a quantitative approach, a non-experimental design of a descriptive-correlational type. A survey was applied to a sample of 168 owners from a population of 297 establishments with a validated instrument. The results showed that 58.90% of the owners have a low level of familiarity with the tax regulations, 70.20% are not informed of the penalties, however, a majority comply with the declaration and payment of taxes within the established deadlines. Pearson's chi-square test yielded a significance of 0.049, which indicates an important statistical association between the variables, consequently, strengthening tax education can enhance administrative efficiency due to its relationship with decision-making.