Abstract

PINO PARRA, Melany Pamela; QUISPE FERNANDEZ, Gabith Miriam  and  AYAVIRI NINA, Dante. Cost of tax compliance and its impact on the investment of medium sized companies. Case Riobamba, Ecuador. Perspectivas [online]. 2022, n.49, pp.129-142.  Epub May 01, 2022. ISSN 1994-3733.

The objective of the research was to determine the cost of tax compliance and its impact on the investment of medium-sized companies, through the application of the deductive method, with a qualitative and quantitative approach, considering as study population 1461 medium-sized companies in the city of Riobamba, applying a questionnaire to a sample of 230 taxpayers. The results obtained through the linear regression method show that the internal and external cost affect the investment, the most significant being the internal cost, which includes elements such as the cost of printing sales receipts, internet service and computer systems. , on the other hand, in response to the hypothesis, it is established that the investment does depend on the cost of tax compliance. It is concluded that medium-sized companies have a high compliance cost and it depends on the type of economic activity.

JEL CLASSIFICATION: M19 M41

Keywords : Tax compliance; direct costs; indirect costs; medium-sized companies; linear regression.

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