Bibliographic citations
Rojas, G., Wharton, L. (2022). Grado de cumplimiento de obligaciones tributarias de los emprendedores del servicio de lavado de autos, ubicados en la avenida los Manantiales Cusco periodo 2020. [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4922
Rojas, G., Wharton, L. Grado de cumplimiento de obligaciones tributarias de los emprendedores del servicio de lavado de autos, ubicados en la avenida los Manantiales Cusco periodo 2020. []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4922
@misc{renati/24203,
title = "Grado de cumplimiento de obligaciones tributarias de los emprendedores del servicio de lavado de autos, ubicados en la avenida los Manantiales Cusco periodo 2020.",
author = "Wharton Amache, Lida",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
The present research work, entitled “Degree of compliance with tax obligations of the entrepreneurs of the car wash service, located in Los Manantiales Avenue Cusco 2020 period. It is developed taking into consideration the informal activity and as a consequence contributes to tax evasion, generally in micro and small enterprises, product of compliance with tax obligations, in this case in the activity of car washing, whose activity in recent years is increasing according to the growth of the vehicle fleet, particularly in the city of Cusco. The general objective is: Describe the degree of compliance with tax obligations, both formal and substantial of the entrepreneurs of the car wash service located in the avenue Los Manantiales of the district of Cusco period 2020. For the development of this research, the following research methodology was applied: It has the quantitative approach, with non-experimental design and descriptive scope, with transectional characteristics regarding the collection of information, the population and sample is made up of the entrepreneurs of the car wash service located in Los Manantiales Avenue in the district of Cusco, the technique used was the interview and survey and the instrument the questionnaire. The results of this research show that the degree of compliance with both formal and substantial obligations is not optimally fulfilled, due to the lack of tax culture and the lack of action by the National Superintendence of Customs and tax administration SUNAT, Cusco. The results of the investigation show that the degree of compliance with tax obligations is low, as shown in Table 13 and 14 of the results. I conclude the investigation as follows: The degree of compliance with tax obligations, both formal and substantial, are not optimal in the activity developed by the car wash entrepreneurs, located in Los Manantiales Avenue in the district of Cusco.
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