Bibliographic citations
Flores, C., Fernandez, Y. (2022). Cultura tributaria y su incidencia en el cumplimiento de obligaciones tributarias de los comerciantes de abarrotes del mercado el Huayco, 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4548
Flores, C., Fernandez, Y. Cultura tributaria y su incidencia en el cumplimiento de obligaciones tributarias de los comerciantes de abarrotes del mercado el Huayco, 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4548
@misc{renati/1054825,
title = "Cultura tributaria y su incidencia en el cumplimiento de obligaciones tributarias de los comerciantes de abarrotes del mercado el Huayco, 2019.",
author = "Fernandez Rimarachin, Yaneth",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research work entitled “Tax culture and its impact on compliance with tax obligations of grocery traders in the Huayco market, 2019”, has as general objective to know the impact of tax culture on compliance with tax obligations of the grocery traders in the Huayco market, 2019. The research was applied, under a correlational level, non-experimental design. It is supported by the use of the deductive and inductive method in which statistical tests were used to determine the association between the variables of a sample made up of 75 grocery traders of the Huayco market, 2019 included in the regime of the New Simplified Single Regime; using the questionnaire as an instrument. In conclusion, it was found that there is a significant and positive impact between tax culture and compliance with tax obligations of the Huayco market grocery traders, 2019, due to a p-value of 0.000 and a correlation coefficient of 0.824. Thus, it was found that problems related to lack of education, government intervention and low levels of taxpayer awareness have a negative impact on compliance with tax obligations.
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