Bibliographic citations
Suclle, R., (2017). Conciencia tributaria y evasión tributaria en los comerciantes de abarrotes del distrito de Laberinto, Madre de Dios, 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1105
Suclle, R., Conciencia tributaria y evasión tributaria en los comerciantes de abarrotes del distrito de Laberinto, Madre de Dios, 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1105
@misc{renati/1127598,
title = "Conciencia tributaria y evasión tributaria en los comerciantes de abarrotes del distrito de Laberinto, Madre de Dios, 2016.",
author = "Suclle Puma, Roxana",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present research aims to establish the relationship between the variables tax awareness and tax evasion of the merchants of the district of Laberinto Madre de Dios, 2016. It is a basic research, because it will generate theoretical constructs to enrich scientific knowledge. It belongs to the descriptive level and assumes the correlational design, in that it describes the relationship between the study variables. The population was made up of 170 merchants of the district and the sample chosen in form through probabilistic sampling is represented by 120 merchants. The survey technique was applied and two questionnaires were provided: one, to determine the tributary awareness of traders and the other, to establish the perception they have about tax evasion; both variables have three dimensions and have validity and reliability of 0.847 and 0.812 respectively. The results report the existence of a positive relationship between tax consciousness and tax evasion, which reaches a correlation of 0.174 for the Pearson R coefficient, indicating that grocery traders in the Labyrinth district perceive that the level of tax evasion is Regular and low because they have a level of tax awareness inadequate due to lack of information, ignorance of the regulations and their tax obligations, which generates tax evasion.
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