Cultura tributaria y formalización en el marco del Trabajo Decente: Estrategias de sostenibilidad en las empresas RIMPE

• Resumen
• Abstract

Introducción: La cultura tributaria y la formalización empresarial son clave para la sostenibilidad financiera de los microemprendimientos ecuatorianos. Objetivo: Analizar las estrategias que articulan estos ejes en las empresas RIMPE. Método: Se realizó una revisión sistemática con base en PRISMA. La búsqueda se efectúa en Scopus, Web of Science, SciELO, Latindex, Dialnet, Redalyc y Google Scholar, mediante los descriptores "cultura tributaria", "formalización", "RIMPE", "Trabajo Decente", "sostenibilidad financiera" y "Ecuador", con operadores booleanos AND y OR. Se aplican criterios de inclusión: estudios empíricos o de revisión publicados entre 2020 y 2026, en español o inglés, referidos a Ecuador. Se excluyen editoriales, tesis y artículos sin método explícito. De 798 registros, se seleccionan 25 estudios. Resultados: Se confirma que, el cumplimiento fiscal depende de la educación tributaria, la confianza institucional y la simplicidad administrativa. Conclusión: Se evidencia que, armonizar tributación, educación fiscal y derechos laborales es una estrategia viable de sostenibilidad para el segmento RIMPE.

Introduction: Tax culture and business formalization are pivotal to the financial sustainability of Ecuadorian micro-enterprises. Objective: To analyze the strategies that integrate these pillars within firms operating under the RIMPE regime (Simplified Tax Regime for Entrepreneurs and Popular Businesses). Method: A systematic review was conducted following the PRISMA statement. The search was performed across Scopus, Web of Science, SciELO, Latindex, Dialnet, Redalyc, and Google Scholar, using the descriptors "tax culture," "formalization," "RIMPE," "Decent Work," "financial sustainability," and "Ecuador," combined with AND and OR Boolean operators. Inclusion criteria were applied to empirical or review studies published between 2020 and 2026, in Spanish or English, focused on the Ecuadorian context. Editorials, theses, and articles lacking an explicit methodology were excluded. From an initial pool of 798 records, 25 studies were selected for analysis. Results: The findings confirm that tax compliance is determined by tax education, institutional trust, and administrative simplicity. Conclusion: Evidence suggests that harmonizing taxation, fiscal education, and labor rights constitutes a viable sustainability strategy for the RIMPE segment.