Impacto de la transformación digital en la rentabilidad y la rigidez fiscal empresarial: evidencia sectorial a partir de datos de panel
DOI:
https://doi.org/10.31637/epsir-2025-2395Parole chiave:
Transformación digital, beneficio por acción, rigidez fiscal, datos de panel, sectores económicos, presión fiscal, digitalización, economía sectorialAbstract
Objetivo: Este estudio analiza el impacto de la Transformación Digital sobre el rendimiento financiero, medido a través del Beneficio por Acción, y la flexibilidad fiscal, representada por la Rigidez de la Presión Fiscal, en empresas ecuatorianas de diversos sectores económicos. Metodología: A partir de un enfoque cuantitativo y longitudinal, se emplearon modelos econométricos de datos de panel con información financiera de más de 100.000 empresas declarantes entre 2018 y 2023, obtenida de la Superintendencia de Compañías del Ecuador. Resultados: Los resultados muestran que la Transformación Digital tiene efectos estadísticamente significativos, pero heterogéneos, tanto en la rentabilidad como en la carga fiscal según el sector. Mientras sectores como agricultura y comercio se benefician de manera positiva en ambos indicadores, sectores como salud, educación y servicios públicos presentan una mayor rigidez fiscal, probablemente asociada a su naturaleza estructural y al limitado impacto de la digitalización en sus esquemas tributarios. En contraste, otros sectores, como entretenimiento y electricidad, muestran efectos negativos tanto en Beneficios por Acción como en Rigidez de la Presión Fiscal. La Transformación Digital puede ser un catalizador de mejora en el desempeño económico y tributario, pero su efectividad depende de las características sectoriales, del grado de implementación digital y del diseño de políticas públicas diferenciadas. Conclusiones: La investigación resalta la necesidad de enfoques fiscales y tecnológicos integrados, que consideren la realidad específica de cada sector para potenciar los beneficios de la digitalización empresarial.
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