Impact of tax digitization on tax revenue collection in banana companies

Abstract

In a globalized world, digital taxation has been part of the modernization of tax systems, as it impacts administrative efficiency and tax compliance. This study analyzes this impact in the context of banana processing companies in the city of Machala. The research was conducted using a mixed-method, non-experimental, correlational approach, employing data collection instruments such as surveys, interviews, and, most importantly, a literature review of the study population of 30 banana companies. Data processing was performed using statistical tests, which allowed for the identification of a significant association between the study variables. The findings confirm the existing association between tax digitization and tax collection, demonstrating a statistically significant relationship. The study establishes that digitization contributes to improved tax efficiency by optimizing processes, reducing errors, and facilitating compliance with tax obligations, all within the context of the business environment. The study provides empirical evidence in a specific productive sector, showing that digitization acts as a conditional mechanism whose effectiveness requires articulation with organizational capabilities and quality of information.