Model of Tax Culture Impact on the Financial Sustainability of Small and Medium Enterprises in Ecuador Based on Neutrosophic HyperSoft Sets

Authors

Gloria Angelica Valderrama Barragán, Milagro State UniversityFollow
Edwin Favio Valderrama Barragán, Milagro State UniversityFollow
Víctor Manuel Viteri Miranda, Milagro State UniversityFollow
Dessire Amandiz Castro Valderrama, Milagro State UniversityFollow
Italo del Carmen Palacios Anzules, Milagro State UniversityFollow

Abstract

The tax culture of a country consists of several factors to take into account. Tax evasion is a widespread problem in the world today. Ecuadorian Small and Medium Enterprises (SMEs) as a whole have a great impact on the country's economy and have a weight to consider. This is why it is important to measure the tax behavior of Ecuadorian SMEs. This paper aims to propose a neutrosophic model to measure the tax culture of SMEs in Ecuador. To do this, we base on a model de-signed from the Neutrosophic theory and HyperSoft Sets. Hypersoft Sets extend Soft Sets from a single parameter to mul-tiple parameters. On the other hand, when it is hybridized with the Single-Valued Neutrosophic Sets theory allows the in-clusion of indeterminacy in this model. The article illustrates the model with an example.

Recommended Citation

Valderrama Barragán, Gloria Angelica; Edwin Favio Valderrama Barragán; Víctor Manuel Viteri Miranda; Dessire Amandiz Castro Valderrama; and Italo del Carmen Palacios Anzules. "Model of Tax Culture Impact on the Financial Sustainability of Small and Medium Enterprises in Ecuador Based on Neutrosophic HyperSoft Sets." Neutrosophic Sets and Systems 69, 1 (2024). https://digitalrepository.unm.edu/nss_journal/vol69/iss1/11