Evaluation of tax payments in the Buenaventura Moreno Shopping Mall in La Libertad, Santa Elena province, Ecuador, using neutrosophic numbers.

Abstract

Tax culture is fundamental for the contribution to society by those economic actors who obtain profits from their businesses, or those who simply enjoy a good or service. A good tax culture of the citizens of a country allows public good services to function properly, including social security services, public health, public education, among many other public goods. Tax evasion by some citizens is a common problem in some countries, including Ecuador. The objective of this article is to study and evaluate tax compliance by merchants of the Buenaventura Moreno Shopping Center in the canton of La Libertad. For this purpose, Neutrosophic Numbers (NN) are used, which allow capturing the indeterminacies that are intrinsic to decision making. In addition, the NNs are associated with linguistic terms, which allows greater fidelity of the evaluations, plus the use of logical operators. The evaluation is performed on logical predicates related to tax culture, which are validated by experts based on the results of a survey applied to the center's workers.