Import tax as a determining factor in the consumer's purchase decision within electronic commerce
DOI:
https://doi.org/10.53591/rug.v128i1.1387Keywords:
Import tax, consumer’s behavior, e-consumersAbstract
Electronic commerce in Ecuador maintains sustained growth in the last two decades thanks to the advances of ICTs. However, consumer behavior may be affected by the imposition of tax rates on transactions carried out. The purpose of this study is to determine the effect of an import tax rate on the online consumer's purchasing decision. For this, a quantitative methodology was considered, starting from a conceptual model and contrasting with the data taken from a random sample of 380 people who consume within electronic commerce. With a descriptive scope, the consumer profile was determined, and applying correlational analysis the strength of the relationship between the study variables was observed. The results show that online consumers are more inclined to buy clothes and footwear, and the female gender is more affected by the imposition of import taxes on their transactions.
References
América Economía Intelligence. (2012). El estudio de comercio electrónico en América Latina 2012. Obtenido de http://especiales.americaeconomia.com/2012/comercio-electronico-america-latina-2012/graficos.php
Bigné, J., & Ruíz, C. (2005). Antecedentes de la deción de compra en los entornos virtuales. Revista Europea de Dirección y Economía de la Empresa, 141-158.
Closas, A. H., Arriola, E. A., Zening, K., Isabel, C., Amarilla, M. R., & Jovanovich, E. C. (2013). Análisis multivariante, conceptos y aplicaciones en psicología educativa y psicometría. Enfoques, 25(1), 65-92
Constantinides, E. (2004). Influencing the online consumer's behavior: the Web experience. Internet research, 14(2), 111-126.
Díaz, I. M. R., & Villarejo-Ramos, Á. F. (2007). Comportamiento del consumidor ante los precios promocionales: una experiencia empírica. In Conocimiento, innovación y emprendedores: camino al futuro (p. 152). Universidad de La Rioja
Garzón, M. (2014). Propuesta de un modelo conceptual sobre los factores determinantes para la compra online de los consumidores ecuatorianos en el comercio electrónico B2C. Guayaquil.
Hernández, R., Fernández, C., & Baptista, P. (2006). Metodología de la investigación. México D.F: McGraw-Hill.
Instituto Nacional de Estadístico y Censos. (2011). Encuenta Nacional de Empleo y Subempleo. Obtenido de http://www.inec.gob.ec/sitio_tics/infografia.pdf
McLaren, C. H., & McLaren, B. J. (2000). E-commerce: Business on the Internet. South-Western Educational Pub.
Ruíz, M., & Sanz, B. (2006). Influencia de las motivaciones en la decisión de compra y en la lealtad hacia el Internet. Investigaciones Europeas de Dirección y Economía de la Empresa, 195-215.
Servicio Nacional de Aduana del Ecuador. SENAE (2014). El SENAE informa sobre el sistema de paquetería 4x4. Obtenido de http://www.aduana.gob.ec/contents/nov/press_room_view.jsp?idx=60
Zubirán, R., & López, J. (2009). Factores críticos que determinan la intención de compra en línea en el comercio electrónico mexicano. Innovaciones de negocios, 237-256.
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0. International License.
You are free to:
- Share — copy and redistribute the material in any medium or format
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- NonCommercial — You may not use the material for commercial purposes .
- NoDerivatives — If you remix, transform, or build upon the material, you may not distribute the modified material.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
