Bibliographic citations
Cerna, B., (2024). La formalización y su relación con la obligación tributaria de los emprendedores gastronómicos del Distrito de Soritor, año 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/6023
Cerna, B., La formalización y su relación con la obligación tributaria de los emprendedores gastronómicos del Distrito de Soritor, año 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2024. http://hdl.handle.net/11458/6023
@misc{renati/1054314,
title = "La formalización y su relación con la obligación tributaria de los emprendedores gastronómicos del Distrito de Soritor, año 2020",
author = "Cerna Ramirez, Brinner Augusto",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2024"
}
“Formalization and its relationship with the tax liability of gastronomic entrepreneurs in the district of Soritor, year 2020” One of the main problems in our country is the informality of businesses, and there are also businesses in the process of formalization where the owners report having little knowledge of the formation process. This situation is not foreign to the district of Soritor, where some businesses have not yet been fully formalized, particularly those in the gastronomic sector, which increases the level of informality in the district. The objective was to “Determine the relationship between formalization and tax liability of gastronomic entrepreneurs in the district of Soritor, year 2020”. The project was carried out in the city of Soritor, province of Moyobamba, department of San Martin. The execution period was 12 months starting on 30-12-2022. The population consisted of all the gastronomic entrepreneurs of the city of Soritor with a sample of 29 entrepreneurs. The research design was non-experimental - cross-sectional of correlational type. The survey technique was used with the questionnaire as an instrument, one referring to the formalization variable and the other referring to the tax obligation variable, which were validated and applied to the gastronomic entrepreneurs of the city of Soritor. Likewise, for the process and study of the data, descriptive and inferential statistics (Pearson correlation test) were used to determine the relationship between the variables studied, using Excel and SPSS Statistics. The results showed that, at 95% confidence, there is no relationship between tax liability and the initiation of formalization procedures, and at 99% confidence it was determined that there is a relationship between tax liability and the variable degree of compliance with tax measures and the variable consolidation of the taxpayer. It is concluded that, at 99% confidence, there is a positive, direct and high relationship between formalization and the tax liability of gastronomic entrepreneurs in the district of Soritor, for the year 2020.
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