Bibliographic citations
Perez, E., (2023). Cultura tributaria y evasión de impuestos de los comerciantes de ropa y calzado del Mercado Modelo Soritor 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5666
Perez, E., Cultura tributaria y evasión de impuestos de los comerciantes de ropa y calzado del Mercado Modelo Soritor 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5666
@mastersthesis{renati/1054525,
title = "Cultura tributaria y evasión de impuestos de los comerciantes de ropa y calzado del Mercado Modelo Soritor 2021",
author = "Perez Becerra, Ever",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Tax culture and tax evasion of clothing and footwear merchants of the Mercado Modelo Soritor 2021 In the San Martin region, tax exemptions are given to promote the development of the Region. However, reality shows the opposite. This problem is due to the presence of a weak tax culture among businessmen in the region. The purpose of this research was to execute the relationship between the tax culture and tax evasion of clothing and footwear merchants in the Soritor 2021 model market. The study was carried out in the Soritor district in the period from July 2022 to December 2022. Applied methodology, correlational level and non-experimental cross-sectional design. The participants were 45 clothing and footwear merchants. The technique applied was the survey, while the instrument was the questionnaire. It was found that there is an association between tax awareness and tax evasion because the bilateral significance is 0.036 with a correlation equal to 0.314, there is a significant relationship between tax education and tax evasion because the bilateral significance is 0.000 with a positive correlation. moderate of 0.564, there is a significant relationship between the diffusion and tax orientation with tax evasion because the bilateral significance is 0.000 with a moderate positive correlation of 0.538. Conclusion: There is a significant relationship between the tax culture and the tax evasion of the clothing and footwear merchants of the Soritor model market because the bilateral significance is 0.000 with a high positive association of 0.757, in the same way, the tax culture affects 57% in tax evasion.
This item is licensed under a Creative Commons License