Citas bibligráficas
Guerrero, A., (2023). La cultura tributaria y la evasión tributaria de los contribuyentes de un centro comercial [Universidad de Ciencias y Humanidades (UCH)]. http://hdl.handle.net/20.500.12872/834
Guerrero, A., La cultura tributaria y la evasión tributaria de los contribuyentes de un centro comercial []. PE: Universidad de Ciencias y Humanidades (UCH); 2023. http://hdl.handle.net/20.500.12872/834
@misc{renati/1419260,
title = "La cultura tributaria y la evasión tributaria de los contribuyentes de un centro comercial",
author = "Guerrero Arredondo, Anelka Ines",
publisher = "Universidad de Ciencias y Humanidades (UCH)",
year = "2023"
}
The investigation focused on a shopping center established in the district of San Martín de Porres, where it was noted that the majority of taxpayers do not issue payment receipts for all of their sales made, which leads to a partial omission in the declaration of their income, thus finding themselves evading part of the tax that really should have been determined, in addition, the majority are unaware of elementary aspects of taxation and the tax obligations that their business generates. Based on the relevance of tax culture, as a means to reduce acts of tax evasion, the general objective is to determine the relationship between tax culture and tax evasion of taxpayers in a shopping center in San Martín de Porres, in the year 2021. The methodology was based on the framework of the quantitative approach and the correlational type, likewise, the survey and the questionnaire were selected as a data collection technique and instrument respectively. As a general finding, it was reached that, between the tax culture of the taxpayers studied and the tax evasion that they commit, there is a relationship, since the significance value of 0.000 reached is less than 0.05, being a very strong negative relationship. since, it obtained a correlation coefficient of -0.82. Consequently, it was demonstrated that, between the tax culture of the taxpayers of the shopping center investigated and their tax evasion actions, a very strong negative relationship is established, that is, the greater the tax culture that exists in the taxpayers studied, they will carry out fewer tax evasion actions.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons