Bibliographic citations
Asenjo, L., Medina, Y. (2024). La cultura tributaria y cumplimiento de las obligaciones tributarias de los contribuyentes del mercado en Puente Piedra [Universidad de Ciencias y Humanidades (UCH)]. http://hdl.handle.net/20.500.12872/998
Asenjo, L., Medina, Y. La cultura tributaria y cumplimiento de las obligaciones tributarias de los contribuyentes del mercado en Puente Piedra []. PE: Universidad de Ciencias y Humanidades (UCH); 2024. http://hdl.handle.net/20.500.12872/998
@misc{renati/1419548,
title = "La cultura tributaria y cumplimiento de las obligaciones tributarias de los contribuyentes del mercado en Puente Piedra",
author = "Medina Julón, Yerleny Maribel",
publisher = "Universidad de Ciencias y Humanidades (UCH)",
year = "2024"
}
The problem focuses on a Puente Piedra Market, where it is observed that most entrepreneurs do not fully comply with their tax obligations, which reflects a lack of tax culture. In this sense, the general objective of this study is to determine the relationship that exists between the tax culture and the fulfillment of tax obligations among the merchants of a Puente Piedra market during the year 2023. As for the methodology used in the thesis was the quantitative approach, of correlational level, the survey technique was also applied, and as an instrument the Likert scale questionnaire, to a sample equivalent to 218 merchants and as the main result it was obtained that Rho = 0.56 with p < 0.001. This means that the greater tax culture taxpayers have, the greater their compliance with their tax obligations in the merchants of a Puente Piedra market. It is concluded that the tax culture is a great ally for the State, since, if it manages to increase a greater tax awareness in taxpayers, through a correct tax education, it will be able to increase the tax coffers, since taxpayers will know what are tax obligations in addition to fulfilling them voluntarily.
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