Bibliographic citations
Fernandez, J., Torres, S. (2021). Informalidad y evasión de impuestos de las empresas Mypes del sector venta de abarrotes en la ciudad de Tarapoto, 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4427
Fernandez, J., Torres, S. Informalidad y evasión de impuestos de las empresas Mypes del sector venta de abarrotes en la ciudad de Tarapoto, 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4427
@misc{renati/1057485,
title = "Informalidad y evasión de impuestos de las empresas Mypes del sector venta de abarrotes en la ciudad de Tarapoto, 2019.",
author = "Torres Gonzales, Sintia Delva",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The research entitled "Informality and tax evasion of mypes companies in the grocery sales sector in the city of Tarapoto, 2019" had the general objective of quantifying the influence of informality on the tax evasion of MSM companies in the grocery sales sector in the city of Tarapoto, 2019. The type of study is basic; the research design is non-experimental, the research also included a study sample of 18 small and medium-sized enterprises from the grocery sales sector in the city of Tarapoto, which were used as data collection surveys for both variables, which were applied to what the sample stipulates. The following conclusion can be reached, which, with respect to the general objective, the existence of a significant influence between informality and tax evasion of Mypes companies in the grocery sales sector in the city of Tarapoto, 2019 is shown, after the application of Pearson's test, this is due to the fact that the correlation coefficient is 0.858, which indicates a high positive value, and therefore the general hypothesis is accepted. Regarding the informality variable, 56% of the respondents indicated that the informality variable is low, 22% are at a very low level, 11% are at a regular level, and 6% are at a high and very high level. In terms of tax evasion, 67% of the respondents indicated that the tax evasion variable is very low, 22% are at a low level, 11% are at a high level, and 6% are at a very high level.
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