Incidencia de gastos del cumplimiento del vector fiscal en utilidades de las PyMEs. Cantón Piñas, Ecuador

The compliance expenses of the tax vector are those costs and time that a taxpayer assumes to comply with taxobligations, the standard of the Ecuadorian tax system has implemented strategies that encourage voluntarycompliance, as well as the simplification of processes to reduce them, however, there is still a high cost, whichessentially affects SMEs. The present investigation answers the question: How do the expenses of compliancewith the fiscal vector affect the profits of the legal SMEs of the Piñas canton, period 2021? Whose objectivewas to determine the incidence of the expenses of compliance with the fiscal vector in the profits of the legalSMEs of the Piñas canton, period 2021. The Hypothetical-Deductive method was used, of a descriptive typeand from a quantitative - qualitative approach. It considered a population of 169 Legal SMEs from the Piñascanton, and the questionnaire was applied to a sample of 67 businesses. The results detail that the sum of theinternal and external cost affects the utility, where the highest is the internal cost. It is concluded that theexpenses of the fiscal vector are high and the use of external accountants is very common in Legal SMEs.