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

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 designed from the Neutrosophic theory and HyperSoft Sets. Hypersoft Sets extend Soft Sets from a single parameter to multiple parameters. On the other hand, when it is hybridized with the Single-Valued Neutrosophic Sets theory allows the inclusion of indeterminacy in this model. The article illustrates the model with an example.

Keywords

• tax culture
• financial sustainability
• small and medium enterprises (smes)
• single-valued neutrosophic set
• hypersoft set
• neutrosophic hypersoft set
• decision-making