Impacto de la transformación digital en la rentabilidad y la rigidez fiscal empresarial: evidencia sectorial a partir de datos de panel

Luisa León-Vega; Iván Illesca-Rendón

doi:10.31637/epsir-2025-2395

Authors

Luisa León-Vega University of Córdoba
Iván Illesca-Rendón Universidad Bolivariana del Ecuador

DOI:

https://doi.org/10.31637/epsir-2025-2395

Keywords:

Digital transformation, earnings per-share, fiscal rigidity, panel data, economic sectors, tax burden, digitalization, sectoral economics

Abstract

Objective: This study analyzes the impact of Digital Transformation on financial performance, measured through Earnings per-Share, and fiscal flexibility, represented by Rigidity of Fiscal Pressure (RPF), in Ecuadorian companies from various economic sectors. Methodology: Based on a quantitative and longitudinal approach, panel data econometric models were used with financial information of more than 100,000 reporting companies between 2018 and 2023, obtained from the Superintendence of Companies of Ecuador. Results: The results show that Digital Transformation has statistically significant, but heterogeneous, effects on both profitability and tax burden depending on the sector. While sectors such as agriculture and commerce benefit positively in both indicators, sectors such as health, education and public services present greater fiscal rigidity, probably associated with their structural nature and the limited impact of digitalization on their tax schemes. In contrast, other sectors, such as entertainment and electricity, show negative effects on both Earnings per-Share and Rigidity of Fiscal Pressure. Digital Transformation can be a catalyst for improving economic and tax performance, but its effectiveness depends on sectoral characteristics, the degree of digital implementation and the design of differentiated public policies. Conclusions: The research highlights the need for integrated fiscal and technological approaches that consider the specific reality of each sector to leverage the benefits of business digitalization.

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Author Biography

Luisa León-Vega, University of Córdoba

Research professor attached to the Faculty of Business Sciences. Doctor in Education at the University of Córdoba (Spain), with a Master's Degree in Public Finance and Financial and Tax Administration from the Universidad Nacional de Educación a Distancia (Spain) and in collaboration with the Centro de Estudios Fiscales de España.

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