Bibliographic citations
Olortegui, S., Noriega, J. (2021). Cultura tributaria y la formalización de las tiendas artesanales al nuevo régimen único simplificado, distrito de Rioja - Año 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4404
Olortegui, S., Noriega, J. Cultura tributaria y la formalización de las tiendas artesanales al nuevo régimen único simplificado, distrito de Rioja - Año 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4404
@misc{renati/1054990,
title = "Cultura tributaria y la formalización de las tiendas artesanales al nuevo régimen único simplificado, distrito de Rioja - Año 2018.",
author = "Noriega Muñoz, July",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present study has as general objective to determine the influence of tax culture in the formalization of artisan stores to the new single simplified regime - Rioja district, 2018. The type of research is applied, with a descriptive-correlational level and non-experimental design. As a sample it has 22 artisans and as an instrument the questionnaire. The results indicate that the dimensions: tax awareness, tax civic education, tax dissemination and orientation significantly influence the formalization of artisan stores because the significance obtained was (p-value = 0,00 < 0,05) with a correlation level of 0,885, 0,926 and 0,909. The conclusion is: the tax culture variable influences the formalization variable of artisan stores to the new single simplified regime in the district of Rioja because the bilateral significance obtained was (p-value = 0,00 < 0,05) with a Pearson correlation level of 0,987, being this correlation high positive, therefore, the calculation of the determinant coefficient expresses that the tax culture has a 97% influence on the formalization of artisan stores.
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