Bibliographic citations
Guzmán, J., (2024). Facturación electrónica y su influencia en la elusión fiscal de las mypes constructoras del distrito Trujillo, 2023 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22718
Guzmán, J., Facturación electrónica y su influencia en la elusión fiscal de las mypes constructoras del distrito Trujillo, 2023 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22718
@misc{renati/1046531,
title = "Facturación electrónica y su influencia en la elusión fiscal de las mypes constructoras del distrito Trujillo, 2023",
author = "Guzmán Galarreta, Janel Alejandra",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
ABSTRACT This research aimed to determine the influence of electronic invoicing on tax evasion in the construction Mypes of the Trujillo District, 2023. The study was non-experimental and the design was transectional causal correlational. The sample was selected from 115 accountants of the Mypes constructoras of the district of Trujillo; two reliable and validated questionnaires were used to collect the field information; the data obtained were processed through the statistical software for social sciences SPSS V23. The results found are shown in tables and statistical figures in an orderly and detailed manner. Electronic invoicing has had a profound and positive impact on the reduction of tax evasion among construction Mypes in the district of Trujillo. Although challenges remain, especially in terms of technological adaptation and initial costs, the benefits in terms of tax transparency, operational efficiency and formalization of the sector are undeniable. It is concluded that there is a positive influence between electronic invoicing and tax evasion in the construction Mypes of the Trujillo District, 2023. As for the Pearson coefficient of 0.837 and a significance level of less than 0.05 (p=0.000).
This item is licensed under a Creative Commons License