Bibliographic citations
Diaz, C., (2024). Factores que influyen en la evasión tributaria en los comerciantes del mercado de La Victoria, Chiclayo-2022 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/8061
Diaz, C., Factores que influyen en la evasión tributaria en los comerciantes del mercado de La Victoria, Chiclayo-2022 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/8061
@misc{renati/1107145,
title = "Factores que influyen en la evasión tributaria en los comerciantes del mercado de La Victoria, Chiclayo-2022",
author = "Diaz Espinoza, Chayanne Romario",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
Tax evasion, characterized by non-compliance with tax obligations, is a global phenomenon that affects numerous countries. The literature has identified four supposed factors (economic, social, cultural and political) associated with tax evasion. However, there is a lack of general theoretical studies that specify the determining factor for tax evasion, especially in the context of clothing merchants in the Victoria Market. This research uses a qualitative approach applied with a non-experimental design and a descriptive level. The population and sample consist of 100 merchants from the Victoria Market, and the results will be obtained through the survey technique. We seek to understand how these general factors manifest specifically in this environment, with the hope of identifying key determinants of tax evasion and informalities among traders.
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