Determinantes organizacionales y cumplimiento tributario en microempresas del sector comercial

Tax compliance in microenterprises within the commercial sector represents a significant challenge for fiscal systems, mainly due to the administrative, accounting, and organizational limitations that characterize these small business units. These weaknesses frequently result in delays in tax declarations, inconsistencies in accounting records, and low levels of business formalization. In response to this issue, the present study aimed to analyze the influence of organizational determinants on tax compliance in commercial microenterprises. The research was conducted under a quantitative approach with a non-experimental explanatory design, using statistical information derived from institutional reports produced by national and international organizations related to tax administration and business development. For data analysis, inferential statistical techniques were applied, specifically the Pearson correlation coefficient and a multiple linear regression model, in order to identify the relationship between organizational variables such as accounting information management, tax training, internal control mechanisms, and the use of technological tools for fiscal management. The results reveal that accounting information shows the strongest relationship with tax compliance (r = 0.71) and the greatest explanatory effect in the regression model (β = 0.42), followed by tax training (β = 0.36), internal control (β = 0.28), and the use of technological tools (β = 0.19). These findings highlight that strengthening the administrative and accounting capacities of microenterprises significantly improves levels of tax compliance.