La educación y la cultura fiscal como factores determinantes en la formalización de las micro y pequeñas empresas mexicanas

María de la Luz Núñez Orta; Héctor Gabriel Villegas Berumen; Gwendolyn Verónica Garay Castillo; Susana Reveles Gamboa

doi:10.61117/ipsumtec.v9i1.443

Authors

María de la Luz Núñez Orta National Technological Institute of Mexico https://orcid.org/0000-0002-0126-541X
Héctor Gabriel Villegas Berumen National Technological Institute of Mexico https://orcid.org/0000-0002-3678-5415
Gwendolyn Verónica Garay Castillo National Technological Institute of Mexico
Susana Reveles Gamboa National Technological Institute of Mexico

DOI:

https://doi.org/10.61117/ipsumtec.v9i1.443

Keywords:

Entrepreneurial education, fiscal culture, informality, microenterprise, public policy

Abstract

This study analyzes the relationship between entrepreneurs’ educational level and the formalization of micro and small enterprises (MiPyMEs) in the municipality of Jerez, Zacatecas. A quantitative, non-experimental, cross-sectional, and correlational design was used, applied to a sample of 327 local entrepreneurs. Data were collected through a 15-item Likert-type questionnaire with a Cronbach’s alpha reliability of 0.83. The Shapiro–Wilk and Kolmogorov–Smirnov tests indicated that the variables did not follow a normal distribution (p < 0.05), therefore the non-parametric Spearman correlation analysis was performed.

The results revealed a positive and significant correlation between entrepreneurs’ educational level and the degree of business formalization (ρ = 0.389; p < .001), indicating that higher academic training increases the likelihood of complying with administrative, tax, and legal procedures. Entrepreneurs with upper-secondary and higher education showed greater progress in accounting registration, tax obligations, and access to government programs.

These findings highlight education as a determining factor for the transition toward business formalization and suggest that public policy should integrate financial and fiscal education as key components of entrepreneurial strengthening. It is concluded that promoting fiscal and administrative literacy may increase the competitiveness, sustainability, and permanence of MiPyMEs in local contexts. Future research could incorporate variables such as fiscal culture, professional advisory, and entrepreneurial experience to broaden the understanding of the determinants of business formalization.

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Author Biographies

María de la Luz Núñez Orta , National Technological Institute of Mexico

María de la Luz Núñez Orta is an electronics engineer with a master's degree in Educational Mathematics and a doctorate in Administration. She is a professor and researcher at the National Technological Institute of Mexico, with experience in teaching at the undergraduate and graduate levels. Her specialty is statistics applied to education, social sciences, and administration. She actively participates in research projects, thesis advising, and the design of teaching materials. She is a member of the Academic Body “Optimization and Applied Socioeconomic Analysis” and the Interdisciplinary Laboratory for Technological Research.

Héctor Gabriel Villegas Berumen , National Technological Institute of Mexico

Héctor Gabriel Villegas Berumen. Doctor of Complex Systems Engineering, with a desirable PRODEP profile and recognition as a National Researcher, Level I of the SNII. Leader of Academic Body CA-02 “Phenomenology of Social Sciences and Humanities” and coordinator of the Interdisciplinary Laboratory for Technological Research (LIIT). He has scientific production and technological developments with patent registration in education, artificial intelligence, and economic development. His career integrates research, teaching, and human resources training. His work is guided by a systemic complexity approach.

Gwendolyn Verónica Garay Castillo , National Technological Institute of Mexico

Gwendolyn Verónica Garay Castillo is a multidisciplinary professional whose training combines engineering, administration, and accounting sciences. She holds a Master's degree in Administrative Engineering, as well as degrees in Mechatronics Engineering and Public Accounting, which allows her to address organizational and technical challenges from a comprehensive perspective. The authorship of the original idea for the article reflects her commitment to generating knowledge and strengthening tax management.

Susana Reveles Gamboa , National Technological Institute of Mexico

Susana Reveles Gamboa is a professor at the Instituto Tecnológico Superior de Jerez, with extensive experience in teaching mathematics at the higher education level. She holds a bachelor's and master's degree in mathematics and a doctorate in public administration. She is recognized by PRODEP and stands out for integrating innovative teaching strategies and the use of educational technologies. She has published articles in peer-reviewed journals and actively participates in the Master's Degree in Administrative Engineering, supervising postgraduate theses.

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