Tecnologías móviles y cumplimiento tributario en comerciantes locales

The digitalization of economic activities has transformed commercial practices and the mechanisms of interaction between taxpayers and fiscal systems, incorporating technological tools that facilitate administrative management and the recording of economic transactions. In this context, the study analyzed the relationship between the use of mobile technologies and tax compliance among local merchants. The research was conducted under a quantitative approach, with a non-experimental and cross-sectional design, using secondary information systematized in analytical matrices. Statistical processing was carried out using Pearson correlation, multiple linear regression, and internal consistency analysis through Cronbach’s alpha. The results revealed a strong positive association between digital maturity and potential tax compliance (r > 0.70). The regression model showed that internet access (β = 0.46; p < 0.01), smartphone availability (β = 0.38; p < 0.01), and the use of electronic invoicing systems (β = 0.41; p < 0.01) constitute the factors with the greatest explanatory capacity for fiscal compliance. Likewise, descriptive indicators show that 61.3% of the population uses the internet and 57.7% have smartphones, conditions that favor the adoption of digital tools for tax management. It was established that the integration of mobile technologies improves the traceability of commercial transactions, strengthens merchants’ administrative organization, and contributes to the fulfillment of tax obligations.