Application of a neutrosophic model in the assessment of legal duty breaches in commercial activities

Abstract

Currently, social networks have become a key channel for increasing business sales. However, within this digital environment, there are still economic practices that operate outside tax regulations. Some entrepreneurs lack a Taxpayer Identification Number (RUC), do not issue authorized sales receipts or invoices from the Internal Revenue Service (SRI), fail to record income and expenses in their accounting, and neglect to file tax returns or make the corresponding payments.

Given this situation, the present research aims to identify the degree of compliance with formal tax obligations among individuals who carry out commercial activities through the WhatsApp platform in the canton of Pastaza. Specifically, the main objective is to design a neutrosophic-based method to evaluate the levels of tax non-compliance in this type of digital operations.

The study employed a mixed approach, combining both qualitative and quantitative techniques. Descriptive, bibliographic, and field research methods were applied. A questionnaire was used as the primary data collection tool, while surveys served as the main technique to gather direct information from the participants