Bibliographic citations
Delgado, M., Pacherrez, B. (2021). La evasión tributaria en los comerciantes de abarrotes de los mercados municipales N° 2 y 3 del distrito de Tarapoto - Período 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4011
Delgado, M., Pacherrez, B. La evasión tributaria en los comerciantes de abarrotes de los mercados municipales N° 2 y 3 del distrito de Tarapoto - Período 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4011
@misc{renati/1055220,
title = "La evasión tributaria en los comerciantes de abarrotes de los mercados municipales N° 2 y 3 del distrito de Tarapoto - Período 2019.",
author = "Pacherrez Macedo, Biviana Isabel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present research entitled "Tax evasion in grocery merchants of the municipal markets N° 2 and 3 of the district of Tarapoto - Period 2019", had as general objective to determine the level of tax evasion of grocery merchants of the municipal markets N° 2 and 3 of the district of Tarapoto - Period 2019. It is an applied research. Level of descriptive research, with non-experimental cross-sectional design. The sample consisted of 122 merchants. As a result of the present investigation, it was concluded that the level of tax evasion among the merchants is "medium" considering that 40% of them are not formalized and 60% are formalized, in addition to the fact that some of them reduce the amount of their income when declaring their taxes. Likewise, it was found that 25% of monthly income is omitted and/or not declared, which in monetary terms amounts to S/ 113,800.00 soles.
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