Citas bibligráficas
Celis, R., (2024). La cultura tributaria y su incidencia en la evasión de impuestos en los comerciantes de abarrotes del mercado Modelo – Chiclayo, periodo 2021 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22202
Celis, R., La cultura tributaria y su incidencia en la evasión de impuestos en los comerciantes de abarrotes del mercado Modelo – Chiclayo, periodo 2021 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22202
@mastersthesis{renati/1049156,
title = "La cultura tributaria y su incidencia en la evasión de impuestos en los comerciantes de abarrotes del mercado Modelo – Chiclayo, periodo 2021",
author = "Celis Sirlopú, Rosalía Teofilde",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
This investigation reviews the issue of tax culture and its impact on tax evasion. This research was decided because it thinks it´s a problem in the whole country, which was confirmed after reviewing the background. This research seeks to understand the factors that make the population under study evade paying their taxes, in order to evaluate them and conclude suggestions of solution for the grocery merchants from the Chiclayo model market and SUNAT. The general objective is to determine the incidence of the tax culture in tax evasion in the grocery merchants from the Chiclayo model market, period 2021. The specific objectives being to detect their level of tax culture, identify the reasons why they evade paying their taxes and find the relationship between their level of tax culture and their level of formalization. The design used for this research is non-experimental and correlational. For data collection, the instruments used were observation and survey. The population under study was 300 grocery merchants from the Mercado Chiclayo model market, the instruments were applied to a sample of 169 merchants. The present investigation in its results found that 60% of those surveyed have no knowledge about taxes, that 86% are unaware of the existing tax regimes, that only 27% give payment receipts, that 37% are not registered in any regime and finally, 79% state that they have not received training on taxes from SUNAT. We can conclude that indeed, the grocery merchants in the Chiclayo model market have a low tax culture and that this lack of knowledge affects a high level of tax evasion.
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