Resumen

BECERRIL-VELASCO, Christian Iván. The role of taxation and banking systems in the adoption of ICTs: a theoretical approach. Inter disciplina [online]. 2022, vol.10, n.26, pp.291-314.  Epub 04-Abr-2022. ISSN 2448-5705.  https://doi.org/10.22201/ceiich.24485705e.2022.26.80980.

The aim of this paper is to present a theoretical review of the role of taxation and banking systems in the adoption of ICTs as part of a broader research study of which the objective is to empirically analyse that role in small and medium enterprises (SMEs) in the northern part of Mexico. The analytical framework which is used suggests that the emergence of technological innovations of the magnitude of ICTs makes it essential to have effective taxation and banking systems in order to take full advantage of the new technology and thus facilitate its adoption. We conclude that more research is needed in order to expose the institutional constraints which impede the construction of effective taxation and banking systems in relation to ICTs, especially in developing countries, where the influence of international and domestic elites is superior.

Palabras llave : institutions; taxation system; banking system; ICTs; finance.