Bibliographic citations
Delgado, R., Rojas, G. (2021). La gestión empresarial y su relación con la evasión tributaria de las empresas de servicios turísticos de transporte en la ciudad de Tarapoto, año 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4252
Delgado, R., Rojas, G. La gestión empresarial y su relación con la evasión tributaria de las empresas de servicios turísticos de transporte en la ciudad de Tarapoto, año 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4252
@misc{renati/1053915,
title = "La gestión empresarial y su relación con la evasión tributaria de las empresas de servicios turísticos de transporte en la ciudad de Tarapoto, año 2018.",
author = "Rojas Rafael, Giovana",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The thesis entitled "Business management and its relationship with tax evasion of tourist transport service companies in the city of Tarapoto, year 2018", applied type research, correlational level, descriptive non-experimental; having as population and sample 18 companies of tourist transport services of the city of Tarapoto registered before the Regional Administration of Foreign Trade and Tourism- DIRCETUR, using survey and measurement analysis as techniques. It is concluded that the relationship between business management and tax evasion of tourist transport service companies in the city of Tarapoto, year 2018, is direct and significant; evaluated using Pearson's correlation statistic, which obtains a value of 0.712, with a bilateral significance coefficient equal to 0.00. The main accounting characteristics of business management have a positive valuation of 13.6%; the tax characteristics have a positive valuation of 15.6%. The level of tax evasion with an evasion value of 60%, representing monthly S/. 166,320.0 and yearly S/. 1,995,840.0 income that comes without proof of payment.
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