Rae Angelica D. Palma is a Bachelor of Science in Accountancy student at Northwestern University, College of Business Education, in Laoag City, Ilocos Norte, Philippines. Being a young researcher and prospective Certified Public Accountant, she has grown to be interested in taxation and compliance in business and financial technology. In her present study, Factors Influencing Tax Compliance of MSEs Among Virtual Marketplace in Laoag City, Ilocos Norte, Philippines, she tries to examine the impact of the Ease of Paying Taxes (EOPT) Act on the compliance behaviour among the small online entrepreneurs. In addition to her academic work, Rae is also actively involved in community-based financial education activities and responsible entrepreneurship through digitalization. She holds that local economies can be made stronger by enhancing tax awareness and accessibility among the Micro and Small Enterprises (MSEs), and this will encourage inclusive growth. Rae is also the founder of Raecounting Solutions, a cloud-based bookkeeping and accounting firm that serves international clients. This professional experience deepens her understanding of practical accounting systems and inspires her to integrate innovation with ethical financial practices. Her dedication to both research and professional growth reflects her vision of empowering small businesses through knowledge, technology, and transparency in taxation.

Advisor: Prof. Eric S. Parilla, DBA, FBE

Co-authors: Elaiza Kathlyn B. Gangani, Khazel Ann S. Lazaro