Bibliographic citations
Chapilliquen, N., (2024). Eficacia de los programas de cultura tributaria aplicados por SUNAT en contribuyentes y estudiantes de una universidad privada, Chiclayo 2019 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/8080
Chapilliquen, N., Eficacia de los programas de cultura tributaria aplicados por SUNAT en contribuyentes y estudiantes de una universidad privada, Chiclayo 2019 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/8080
@misc{renati/1107169,
title = "Eficacia de los programas de cultura tributaria aplicados por SUNAT en contribuyentes y estudiantes de una universidad privada, Chiclayo 2019",
author = "Chapilliquen Garcia, Nery Esperanza Anaghely",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
For many decades, the low level of tax culture has been a problem in various countries, which is why the Peruvian state has implemented various strategies as a solution, in this case we are referring to the programs offered by SUNAT, which are exposed to different users. Due to this, the objective of this research is to determine the effectiveness of the tax culture programs applied by SUNAT on taxpayers and university students. The methodology had a mixed approach, applied, under a non-experimental, transversal descriptive design. Through different techniques such as documentary analysis and the survey that was aimed at students and taxpayers. In this way, the results obtained show that the people evaluated still need to improve their tax knowledge. Likewise, regarding the evaluation of the programs, it was possible to perceive that the majority of the beneficiaries rated the service provided and the information received at a fair level. However, it is necessary for SUNAT to apply improvements in the implementation of the Accounting and Fiscal Support Nuclei, and the holding of University Meetings, within more higher education centers, in order to optimize the effectiveness of said programs.
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