Citas bibligráficas
Rodriguez, E., (2016). Cultura tributaria y el cumplimiento tributario de los Mineros Auríferos informales del distrito de Laberinto 2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/617
Rodriguez, E., Cultura tributaria y el cumplimiento tributario de los Mineros Auríferos informales del distrito de Laberinto 2015. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/617
@misc{renati/1124707,
title = "Cultura tributaria y el cumplimiento tributario de los Mineros Auríferos informales del distrito de Laberinto 2015.",
author = "Rodriguez Paredes, Elsa",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This thesis is developed in order to provide alternatives to solve the problem posed: “What is the relationship between tax culture and the fulfillment of tax obligations of informal gold miners Laberinto district - 2015“, the focus of this theme is to give the State an option to evaluate because the miners are not complying with their tax obligations. The main objective of the research is to establish the relationship between the tax culture and the fulfillment of tax obligations of informal gold miners Laberinto district 2015. With the elaboration of this paper, the hypothesis will be answered: if there is a relationship between the tax culture and the compliance with the tax obligations of the informal gold miners of the district of Laberinto - 2015. The tax culture is the set of values, knowledge and attitudes that are shared by members of a society regarding taxes, the tax liability is a link between the creditor (state) and the debtor (taxpayer) established by law that must be complied with the latter. The design used is descriptive; has been used as technical survey, aimed at a population of 121 mining producers and the instrument used was a questionnaire agreed to each variable. Finally we can see that there is an average positive relationship between the variables: culture tax compliance and tax liability.
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