Impact of a Training Intervention on Financial Control and RIMPE Compliance in Microenterprises of the Popular and Solidarity Economy in Guayas, Ecuador
DOI:
https://doi.org/10.47606/ACVEN/PH0559Keywords:
Popular and solidarity economy, Microenterprises,, RIMPE regimeAbstract
This study analyzes the preliminary effects of a training intervention aimed at strengthening financial control and tax compliance under the RIMPE regime in micro-enterprises within the popular and solidarity economy of the province of Guayas, Ecuador. The research addresses the need to improve accounting practices, document management, and understanding of tax regulations among owners of popular businesses, who often operate with informal records and have limited access to financial education. A quantitative pre-experimental design with pre–post measurements was applied to 120 beneficiaries of an institutional outreach project carried out by the State University of Milagro. The intervention included workshops on recording income and expenses, issuance of tax documents, RIMPE obligations, and technical follow-up through observation forms and logbooks. Preliminary results show improvements in participants’ accounting and tax knowledge, as well as progressive adoption of formal financial recordkeeping. The findings indicate that the intervention is an effective strategy for strengthening tax formalization, improving administrative management, and promoting the economic sustainability of popular businesses in Guayas.
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Copyright (c) 2026 Carlos Efraín Vásquez-Fajardo, Rosa Aurora Toalombo-Espinoza , Henry Luis Peñaherrera-Veloz , Xavier Arturo Vásquez-Fajardo
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