Bibliographic citations
Garcia, G., (2024). Cultura tributaria y su incidencia en las obligaciones fiscales de las personas jurídicas Barrio Comercio Distrito de Tarapoto, año 2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/6002
Garcia, G., Cultura tributaria y su incidencia en las obligaciones fiscales de las personas jurídicas Barrio Comercio Distrito de Tarapoto, año 2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2024. http://hdl.handle.net/11458/6002
@misc{renati/1055391,
title = "Cultura tributaria y su incidencia en las obligaciones fiscales de las personas jurídicas Barrio Comercio Distrito de Tarapoto, año 2019",
author = "Garcia Ramirez, Grecy Nicoll",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2024"
}
Tax culture and its impact on the tax obligations of legal entities in the Barrio Comercio, District of Tarapoto. The thesis entitled “Tax culture and its impact on the tax obligations of legal entities in the Barrio Comercio, District of Tarapoto, year 2019" has the general objective of demonstrating how tax culture affects the fulfillment of tax obligations of legal entities in the Barrio Comercio, District of Tarapoto, year 2019. It is a basic research, since it aims to increase knowledge and awareness related to tax culture and thus improve policies to increase tax collection in the country. The research level is explanatory, the research design employed in this study is non-experimental and falls under the category of correlational research. It primarily relies on the observation of phenomena in their natural context for subsequent analysis. The population under study comprised 260 legal persons who are taxpayers, and a sample of 154 taxpayers was selected. Data collection was conducted using surveys and the deductive method. Based on the current study, it is evident that the legal entities in the Barrio Comercio sector of Tarapoto, have a high tax culture; this can be seen in the results of the survey conducted on knowledge of issues such as tax regimes, payment receipts, among others; likewise, in relation to compliance with tax obligations, a high percentage of compliance is also observed.
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