Citas bibligráficas
Orihuela, T., (2021). La Fiscalización Tributaria y su relación con el cumplimiento de los tributos de las empresas constructoras del distrito de Tarapoto, San Martin – periodo 2020. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4194
Orihuela, T., La Fiscalización Tributaria y su relación con el cumplimiento de los tributos de las empresas constructoras del distrito de Tarapoto, San Martin – periodo 2020. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4194
@misc{renati/1055041,
title = "La Fiscalización Tributaria y su relación con el cumplimiento de los tributos de las empresas constructoras del distrito de Tarapoto, San Martin – periodo 2020.",
author = "Orihuela Lozano, Tamiko Tsuyako",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present investigation entitled "The Tax Inspection and its relationship with the Compliance of the taxes of the Construction companies of the District of Tarapoto, San Martin - Period 2020", research of the applied type, correlational descriptive level, non-experimental design, where the variables in The study was tax inspection and compliance with taxes, having as a population and a sample of 28 companies dedicated to the area of construction in the districts of Morales, La Banda de Shilcayo and Tarapoto, applying the survey technique, as an instrument survey and inductive method. The results indicate that the level of tax inspection is regular with 41.2%, and the level of compliance with taxes is regular with a value of 46.6%. It is concluded that; There is a relationship between the Tax Inspection and the Compliance with the taxes of the Construction companies of San Martín, year 2020, being this moderate positive, where the Pearson correlation coefficient is 0.602 and the determination coefficient of 0.3624.
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