Evaluation of the obligations of taxpayers who carry out economic activities on Facebook in the canton of Pastaza, Ecuador.

Abstract

The objective of the research is to assess the level of compliance with formal obligations expected from taxpayers who carry out economic activities specifically through the social media platform Facebook, focusing particularly on the demographic and economic landscape of the canton of Pastaza. The methodological framework employed for this research search was dual in nature, qualitative and quantitative approaches, while the specific types of research methodologies used comprised descriptive, bibliographic and field research techniques. The results showed a lack of knowledge about their formal responsibilities and tax obligations as taxpayers, not complying with their timely tax declarations and payments.