E-Government, Proposal of Indicators for Tax Culture with Digital Transformation Support in The Canton of Jipijapa-Ecuador

Abstract

Technological advancement offers a plethora of benefits, including the potential for novel forms of government management. In recent years, electronic governments have become increasingly relevant due to the numerous advantages they offer, including the convenience of making tax payments and carrying out tax procedures, as well as the opportunities they provide for citizens to actively engage in the decision-making process of a government. Nevertheless, these services are not universally accessible for a number of reasons. The objective of this research is to propose a set of indicators that can contribute to fostering a culture of tax compliance in Canton Jipijapa, Ecuador, through the implementation of an e-government strategy. A procedure that is close to a systemic conception will be applied. To this end, a systemic mapping will be carried out, allowing the proposal of a group of candidate indicators based on the study of the literature. Subsequently, the aforementioned indicators are evaluated by experts within the Ecuadorian context, employing the 2-tuple linguistic model as a methodological approach. The ensuing results facilitate the formulation of actions that foster the tax culture of individuals in Jipijapa Canton, Ecuador, in addition to conducting information surveys that align with the proposed indicators.