Management of value added tax in Cotopaxi in the digital era: opportunities and challenges

Digitalization has evolved as a key factor in the transformation of tax processes, simplifying VAT management and generating new challenges and opportunities, in this sense, the objective of the study is to analyze the impact of digitalization on VAT management in the province of Cotopaxi, Ecuador. A quali-quantitative methodological approach was used by applying surveys to 76 accountants of small and medium-sized commercial enterprises. The results showed a high adoption of digital tools for VAT management, although challenges such as lack of training and technical problems persist. Most respondents perceive that digitalization has improved VAT management, highlighting its contribution to operational efficiency and facilitation of tax compliance. In conclusion, digitization has simplified tax processes, but challenges need to be addressed and opportunities seized to further optimize VAT management.