Citas bibligráficas
Diaz, K., (2023). Cultura tributaria y el cumplimiento de pago del impuesto predial del distrito de Tarapoto, Región San Martín 2022 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5241
Diaz, K., Cultura tributaria y el cumplimiento de pago del impuesto predial del distrito de Tarapoto, Región San Martín 2022 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5241
@misc{renati/1055088,
title = "Cultura tributaria y el cumplimiento de pago del impuesto predial del distrito de Tarapoto, Región San Martín 2022",
author = "Diaz Angulo, Kiara Fernanda",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Tax culture and property tax compliance in the district of Tarapoto, San Martin Region 2023 The objective of this research entitled "Tax culture and compliance with property tax payments in the district of Tarapoto, San Martin Region 2022" was to determine the relationship between tax culture and compliance with property tax payments in the district of Tarapoto. To achieve this purpose, a quantitative, correlational, non-experimental and cross-sectional method was used. Likewise, the sample consisted of 382 citizens obtained from simple random sampling, between 18 and 64 years old, from the district of Tarapoto and the instruments applied to the sample were 2 questionnaires. It was found that 10.2% of the population had a poor tax culture, 78.0% had a fair tax culture and 11.8% had a good tax culture. In addition, it was found that 9.9% of the inhabitants showed low compliance with property tax payments, 72.5% complied halfway with property tax payments and 17.5% showed a high level of compliance with property tax payments. Based on this, it was concluded that there is a moderate (Rho=0.602) and significant (P=0.000<0.05) direct relationship between the tax culture variable and the property tax payment compliance variable from the perspective of the citizens of the district of Tarapoto during 2023, so that a variation in tax culture would imply a similar variation in property tax payment compliance in the district of Tarapoto, San Martin Region 2022.
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