Bibliographic citations
This is an automatically generated citacion. Modify it if you see fit
Morán, (2024). Ética y su relación con la cultura tributaria: una revisión sistemática [Universidad María Auxiliadora]. https://hdl.handle.net/20.500.12970/2308
Morán, Ética y su relación con la cultura tributaria: una revisión sistemática []. PE: Universidad María Auxiliadora; 2024. https://hdl.handle.net/20.500.12970/2308
@misc{renati/1005970,
title = "Ética y su relación con la cultura tributaria: una revisión sistemática",
author = "Morán Huamani Miryam Elizabeth",
publisher = "Universidad María Auxiliadora",
year = "2024"
}
Title: Ética y su relación con la cultura tributaria: una revisión sistemática
Other Titles: Ethics and its relationship with tax culture: a systematic review
Authors(s): Morán Huamani Miryam Elizabeth
Advisor(s): Chero Pacheco, Víctor Humberto
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 11-Oct-2024
Institution: Universidad María Auxiliadora
Abstract: El presente trabajo de investigación tiene por objetivo Identificar
estudios tomando en cuenta la relación entre la ética y cultura
tributaria desde una revisión sistemática. Se consideró el enfoque
cualitativo con diseño no experimental y corte transversal, revisando
artículos científicos a partir de bases de datos, tomando en cuenta
la ética y la cultura tributaria, la técnica de observación aplicada
requirió del empleo de fichas de registro y el análisis principal se basa
en la reflexión e identificación de criterios plasmados por los autores
de los documentos analizados. Obteniéndose como resultado que la
Cultura y la Ética Tributaria son preocupaciones compartidas por los
autores. Resaltan que la falta de Cultura Tributaria puede provocar
problemas como el fraude y la evasión fiscal, debilitando la confianza
institucional y desincentivando la inversión. Por lo que se concluye
que se requiere de educación y cultura tributaria para combatir la
evasión fiscal y promover una ciudadanía ética desde temprana
edad, además de implementar reformas legislativas y políticas
públicas para fortalecer la transparencia y ética en la gestión fiscal y
empresarial. La confianza en el sistema tributario es crucial para la
recaudación efectiva de impuestos y el desarrollo económico
sostenible.
The objective of this research work is to identify studies taking into account the relationship between ethics and tax culture from a systematic review. The qualitative approach was considered with a non-experimental and cross-sectional design, reviewing scientific articles from databases, taking into account ethics and tax culture, the applied observation technique required the use of registration forms, and the main analysis was It is based on the reflection and identification of criteria expressed by the authors of the documents analyzed. The result is that Culture and Tax Ethics are concerns shared by the authors. They highlight that the lack of Tax Culture can cause problems such as fraud and tax evasion, weakening institutional trust and discouraging investment. Therefore, it is concluded that tax education and culture are required to combat tax evasion and promote ethical citizenship from an early age, in addition to implementing legislative reforms and public policies to strengthen transparency and ethics in fiscal and business management. Trust in the tax system is crucial for effective tax collection and sustainable economic development.
The objective of this research work is to identify studies taking into account the relationship between ethics and tax culture from a systematic review. The qualitative approach was considered with a non-experimental and cross-sectional design, reviewing scientific articles from databases, taking into account ethics and tax culture, the applied observation technique required the use of registration forms, and the main analysis was It is based on the reflection and identification of criteria expressed by the authors of the documents analyzed. The result is that Culture and Tax Ethics are concerns shared by the authors. They highlight that the lack of Tax Culture can cause problems such as fraud and tax evasion, weakening institutional trust and discouraging investment. Therefore, it is concluded that tax education and culture are required to combat tax evasion and promote ethical citizenship from an early age, in addition to implementing legislative reforms and public policies to strengthen transparency and ethics in fiscal and business management. Trust in the tax system is crucial for effective tax collection and sustainable economic development.
Link to repository: https://hdl.handle.net/20.500.12970/2308
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad María Auxiliadora. Facultad de Ingeniería y Negocios.
Grade or title: Contador Público
Juror: Gonzales Matos, Marcelo Dante; Landauro Carrasco, Rafael Martín; Pérez Sánchez, Christian Jesús
Register date: 4-Nov-2024
This item is licensed under a Creative Commons License