Tax optimization strategies and technological innovation in microenterprises: Analysis under the IFRS framework for SMEs

Authors

Keywords:

IFRS for SMEs, microenterprises, technological innovation, tax optimization, standards adoption, structural equation modeling

Abstract

This research analyzes the determinants of International Financial Reporting Standards for Small and Medium-sized Entities adoption in microenterprises, examining the role of technological innovation and tax optimization strategies, the theoretical framework integrates Value-Based Model Theory with Neo-Institutional Theory, providing a robust conceptual foundation, using a quantitative cross-sectional design, partial least squares structural equation modeling was applied to a sample of one hundred fifty microenterprises from commercial and service sectors, results demonstrate that technological innovation constitutes the strongest predictor of these international standards adoption, while tax optimization strategies significantly mediate this relationship, coercive factors from the regulatory environment positively influence adoption, contrasting with normative factors that show no significant effects, perceived utility moderates the relationship between technological readiness and effective adoption, the model explains more than half of the variance in adoption, evidencing that integration of technological capabilities, tax strategies, and normative frameworks generates synergies that facilitate transition toward international standards in resource-constrained organizations.

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Published

2025-10-01

How to Cite

Rivera-Pizarro, C. F., Romero-Álvarez, K. B., Pezo-Carzola, F. A., & Orejuela-Suárez, N. J. (2025). Tax optimization strategies and technological innovation in microenterprises: Analysis under the IFRS framework for SMEs. Revista UGC, 3(S3), 184–196. Retrieved from https://universidadugc.edu.mx/ojs/index.php/rugc/article/view/240

Issue

Vol. 3 No. S3 (2025): Retos, innovaciones y perspectivas multidisciplinarias en investigación y práctica universitaria (Octubre)

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Copyright (c) 2025 Cinthya Fernanda Rivera-Pizarro, Katy Beatriz Romero-Álvarez, Félix Andrés Pezo-Carzola, Nelson Javier Orejuela-Suárez

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