Citas bibligráficas
Chupe, H., (2017). Cultura tributaria y cumplimiento de obligaciones tributarias de los comerciantes mayoristas del mercado tres de mayo de Puerto Maldonado 2015 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1133
Chupe, H., Cultura tributaria y cumplimiento de obligaciones tributarias de los comerciantes mayoristas del mercado tres de mayo de Puerto Maldonado 2015 [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1133
@misc{renati/1126984,
title = "Cultura tributaria y cumplimiento de obligaciones tributarias de los comerciantes mayoristas del mercado tres de mayo de Puerto Maldonado 2015",
author = "Chupe Begazo, Heidi Ruth",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
In the present investigation, it was allowed to carry out a study on the tributary culture that the wholesalers of the May 3 Market of Puerto Maldonado have in the fulfillment of their obligations, where also the scarcity of tax culture could be observed. The general objective of the present investigation is “To analyze the tax culture and how it influences the fulfillment of the tax obligations“, a methodology of descriptive type was used, that is to say the investigated data are obtained through the observation, for which a survey of taxpayers in the May 3 Mayoral Market in Puerto Maldonado. The research problem was: What is the tax culture and how does it influence the compliance with the tax obligations of the Wholesalers of the Market May 3 of Puerto Maldonado period 2015? The following hypothesis was formulated: “The Tax Culture of the Wholesalers of the Market May 3 of Puerto Maldonado, period 2015“ influences the fulfillment of tax obligations. The investigation is considered relevant from the scientific point of view because the passive collection is very important in a nation since the taxes are transferred to the State, then they are returned in the form of services and public works. However, not all taxpayers are aware of this situation and few are using illegal actions to not pay taxes. It is concluded that the Tax Culture of taxpayers of the May 3 Mayoral Market is low and is perceived as lack of dissemination and / or training by SUNAT.
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