Bibliographic citations
Calderón, M., (2023). La auditoría tributaria y su incidencia en la recaudación Tributaria de la oficina zonal Chimbote años 2018 - 2021 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/21085
Calderón, M., La auditoría tributaria y su incidencia en la recaudación Tributaria de la oficina zonal Chimbote años 2018 - 2021 []. PE: Universidad Nacional de Trujillo; 2023. https://hdl.handle.net/20.500.14414/21085
@mastersthesis{renati/1046786,
title = "La auditoría tributaria y su incidencia en la recaudación Tributaria de la oficina zonal Chimbote años 2018 - 2021",
author = "Calderón Tarrillo, Martha Irene",
publisher = "Universidad Nacional de Trujillo",
year = "2023"
}
The objective of this research work is to determine the impact of the tax audit on the tax collection of the Chimbote Zonal Office for the years 2018 -2021. The type of study was theoretical, with a quantitative approach; The method used was descriptive analytical with a non-experimental correlational and longitudinal design. The sample was made up of 32 officials from the Chimbote zonal office, the survey technique and the questionnaire instrument were used for the tax audit and tax collection variables. The distribution of scores for each variable and its dimension was calculated using the Shapiro Wilk test, with a significance of 0.05, as no normal distribution was found, the non-parametric Spearman correlation test was used to test the hypothesis. It is concluded that there is a high positive incidence of 0.883 between the inspection and the tax collection of the Chimbote Zonal Office where taxpayers with partial inspection paid their taxes to the state, allowing for better collection.
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