Citas bibligráficas
Diaz, S., (2024). Cultura tributaria y su incidencia en el cumplimiento de las obligaciones tributarias de las MYPES del segundo sector, mercado Moshoqueque - José Leonardo Ortíz año 2022 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7780
Diaz, S., Cultura tributaria y su incidencia en el cumplimiento de las obligaciones tributarias de las MYPES del segundo sector, mercado Moshoqueque - José Leonardo Ortíz año 2022 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7780
@misc{renati/1106877,
title = "Cultura tributaria y su incidencia en el cumplimiento de las obligaciones tributarias de las MYPES del segundo sector, mercado Moshoqueque - José Leonardo Ortíz año 2022",
author = "Diaz Diaz, Segundo Moises Lizandro",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
The lack of tax culture generates losses of tax revenue, therefore, it is essential that the State develop strategies for greater awareness and knowledge of tax obligations. Therefore, this research was developed with the objective; Determine the tax culture and its impact on compliance with the tax obligations of MYPES in the second sector of the Moshoqueque market - José Leonardo Ortiz, from the year 2022. The study has as its methodology the quantitative paradigm as an applied type of research, with a design non-experimental, having a cross-sectional level of correlational research. The population is made up of 656 merchants and a sample of 243 merchants from the second sector of the Moshoqueque Market in the José Leonardo Ortíz district - 2022. Likewise, according to the results presented, it was concluded that taxpayers lack knowledge about the tax system and its corresponding functions, not knowing the importance and obligation to pay taxes, having a low level of tax culture and there being a deficit in tax compliance, likewise, through Spearman it is concluded that there is a direct relationship and it is high (0.812) between the tax culture variable and compliance with tax obligations.
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