Bibliographic citations
Dávila, C., Ramírez, S. (2021). Influencia de la cultura tributaria en el cumplimiento de las obligaciones tributarias en las microempresas del distrito de Punchana, 2020 [Universidad Nacional de la Amazonía Peruana]. https://hdl.handle.net/20.500.12737/7465
Dávila, C., Ramírez, S. Influencia de la cultura tributaria en el cumplimiento de las obligaciones tributarias en las microempresas del distrito de Punchana, 2020 []. PE: Universidad Nacional de la Amazonía Peruana; 2021. https://hdl.handle.net/20.500.12737/7465
@misc{renati/293673,
title = "Influencia de la cultura tributaria en el cumplimiento de las obligaciones tributarias en las microempresas del distrito de Punchana, 2020",
author = "Ramírez Celis, Selma Luz",
publisher = "Universidad Nacional de la Amazonía Peruana",
year = "2021"
}
The present research work "Influence of the Tax Culture in the fulfillment of the Tax Obligations in the Microenterprises of the district of Punchana, 2020, was developed with the objective of determining the level of tax culture and how it influences the fulfillment of tax obligations In the microenterprises of the district of Punchana 2020, the type of research is quantitative of non-experimental design. For the development, 40 microenterprises from the Punchana district selected under the convenience sampling technique were taken as a sample, the research concluded that the level of Tax Culture of the Micro entrepreneurs of the Punchana district -2020, has a medium-high level of tax culture and positively influences the fulfillment of the tax obligations of the Micro entrepreneurs of the district of Punchana -2020. Likewise, it was determined that more than 72% of the merchants of the microenterprises have secondary studies and are not benefiting from the benefits of the MYPE law.
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