Bibliographic citations
Julcamoro, A., Machuca, M. (2018). Influencia de la cultura tributaria en la evasión de impuestos en los comerciantes de las Galerías Arcángel Cajamarca 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/12799
Julcamoro, A., Machuca, M. Influencia de la cultura tributaria en la evasión de impuestos en los comerciantes de las Galerías Arcángel Cajamarca 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/12799
@misc{renati/1674759,
title = "Influencia de la cultura tributaria en la evasión de impuestos en los comerciantes de las Galerías Arcángel Cajamarca 2017",
author = "Machuca Tirado, Milagros Soledad",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present thesis, INFLUENCE OF TAX CULTURE IN THE EVASION OF TAXES IN THE TRADERS OF THE ARCÁNGEL GALLERIES, is a generalized subject, and of great concern for all the countries of Latin America, especially for the country and especially for Cajamarca, being Tax evasion is a problem that influences tax collection and affects the State by not having the economic resources to provide the public goods and services that the community needs. The objective of the current research was the influence of the tax culture on tax evasion in the merchants of the Galerías Arcángel Cajamarca 2017, it was achieved under the type of nonexperimental research study, the transectional design and under an explanatory study. To carry out our research, it was the unit of study that was the merchant of the Galerías Arcángel Cajamarca - 2017, the population that was m ade up of 85 merchants from the Arcángel Galleries, serving at the same time as a sample. A collection instrument was applied that is the problem, its tutito and its consequence. In order to arrive at the aforementioned results, research was carried out on different books, journals, web pages created by different authors with the purpose of knowing in a more in depth way about this research, so this work is supported by the contributions of the Theory of deterrence, traditional theory, theory of taxation, general theory of taxation and taxes and finally the theory of public services. From this investigation it was determined that the merchants of the Arcángel Galleries evade taxes, in a percentage of 69.4%, reaching the conclusion that most of them have no tax culture, that 30.6% do not evade taxes but of them 28.2% have no tax awareness but pay their taxes by obligation and only 2.4% have culture and tax awareness, which leads us to corroborate our hypothesis that the tax culture significantly influences the tax evasion in the merchants of the Galerias Arcángel Cajamarca 2017. Finally, we conclude that the tax culture is the most efficient means to develop tax awareness in the population due to its influence in the formation of values, in the development of attitudes, in the transmission of knowledge to lead to the improvement of tax collection
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