Bibliographic citations
Carranza, A., (2021). La evasión tributaria en renta de primera categoría y su incidencia en la recaudación de impuestos en el distrito de Elías Soplin Vargas año 2017. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4399
Carranza, A., La evasión tributaria en renta de primera categoría y su incidencia en la recaudación de impuestos en el distrito de Elías Soplin Vargas año 2017. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4399
@misc{renati/1055564,
title = "La evasión tributaria en renta de primera categoría y su incidencia en la recaudación de impuestos en el distrito de Elías Soplin Vargas año 2017.",
author = "Carranza Perez, Amarela",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present research entitled "Tax evasion in first category income and its impact on tax collection in the district of Elías Soplin Vargas, year 2017" had as general objective to determine if tax evasion in first category income has an impact on tax collection in the district of Elías Soplin Vargas year 2017. The population is represented by all individuals who rent properties or apartments located in the district of Elías Soplin Vargas, making a total of 7049 taxpayers. The sample was determined statistically, making a total of 364 taxpayers. The research is applied and descriptive-correlational. The hypothesis proposed was: Tax evasion in first category income has a significant impact on tax collection in the district of Elías Soplin Vargas in 2017; the instrument considered for the research was the questionnaire. The results showed a moderate incidence between both variables of 51.6% between tax evasion in first category income and tax collection. Likewise, it can be evidenced that the Pearson Chi-square value obtained is 0.000, which suggests that there is a significant relationship between the variables under study. Consequently, the null hypothesis is rejected and the alternative hypothesis is accepted, which states: tax evasion in first category income has a significant impact on tax collection in the district of Elías Soplin Vargas in 2017.
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