Tax planning as a cornerstone of sustainability for micro-entrepreneurs in El Oro

Authors

DOI:

https://doi.org/10.31637/epsir-2025-2125

Keywords:

Taxes, tax planning, sustainability, Jel: H2, tax

Abstract

Introduction: This article focuses on tax planning under Ecuadorian tax regulations, in a competitive context where companies adopt fiscal and financial strategies to address legal complexity. The correct application of these mechanisms allows not only to optimize the tax burden, but also to boost economic growth and foster corporate transparency. Methodology: The research has a longitudinal, non-experimental design and adopts a mixed-methods approach. Qualitative methods were used for the theoretical review and quantitative methods for the empirical analysis, through surveys administered to 270 microentrepreneurs in the province of El Oro. The reasoning was guided by the deductive method. Results: The data show a low awareness of tax laws and limited guidance from the regulatory body, which leads to undue or excessive payments by taxpayers. Discussion: Regulatory instability and a lack of tax culture directly affect the liquidity and sustainability of microentrepreneurs, limiting their investment and development capacity. Conclusions: Tax planning must be strengthened as a strategic tool. Disseminating tax optimization scenarios can improve profitability, enable reinvestment in technology and training, and contribute to the sustainability of local businesses.

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Author Biography

Marjorie Katherine Crespo García, Universidad Metropolitana del Ecuador

PhD candidate, Master in Accounting and Auditing, Certified Public Accountant, Professor at the Metropolitan University of Ecuador, Machala campus, research member of Cenescyt and the Metropolitan University of Ecuador and the Technical University of Machala, articles published in different magazines Espacios, Cuadernos de Tur´ísmos, innovar, 100Cs.

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Published

2025-06-02

How to Cite

Crespo García, M. K., Rosales Muñoz, C. K., & Cobos Sasaguay, P. M. (2025). Tax planning as a cornerstone of sustainability for micro-entrepreneurs in El Oro. European Public & Social Innovation Review, 10, 1–24. https://doi.org/10.31637/epsir-2025-2125

Issue

Vol. 10 (2025)

Section

MISCELLANEOUS

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Copyright (c) 2025 Marjorie Katherine Crespo García, Camila Kiana Rosales Muñoz, Paulette Milena Cobos Sasaguay

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