Citas bibligráficas
Huerta, R., (2016). La cultura tributaria y el cumplimiento de las obligaciones tributarias de los comerciantes del Mercado Mil Ofertas de la Ciudad de Puerto Maldonado, Madre de Dios, abril-Agosto del 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/626
Huerta, R., La cultura tributaria y el cumplimiento de las obligaciones tributarias de los comerciantes del Mercado Mil Ofertas de la Ciudad de Puerto Maldonado, Madre de Dios, abril-Agosto del 2016. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/626
@misc{renati/1123931,
title = "La cultura tributaria y el cumplimiento de las obligaciones tributarias de los comerciantes del Mercado Mil Ofertas de la Ciudad de Puerto Maldonado, Madre de Dios, abril-Agosto del 2016.",
author = "Huerta Hanampa, Rolyn Wilbert",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
The present thesis was elaborated with the purpose of giving alternatives to solve the problem raised: “What is the relationship between tax culture and the fulfillment of the tax obligations of the merchants of the market Mil Deals of the city of Puerto Maldonado, Mother of God, April - August 2016, “the focus of this topic is to provide the state with an option to evaluate why traders are not meeting their tax obligations. The main objective of the research is to establish the relationship that exists between the tax culture and the fulfillment of the tax obligations of the merchants of the market A thousand Offers of the city of Puerto Maldonado, Madre de Dios, April - August, 2016. The tax culture is the set of values, knowledge and attitudes shared by members of a society regarding taxes, the tax obligation is a link between the creditor (state) and the debtor (taxpayer) established by law that must be complied with the latter. The design used was descriptive - correlational cross - sectional, the survey was used as a technique, directed to a population of 108 traders and the instrument used was a questionnaire according to each variable. Finally, it can be seen that there is a considerable positive relationship between the variables: tax culture and compliance with the tax obligation.
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