Bibliographic citations
Choquecahua, S., (2016). Cultura tributaria y su incidencia en el cumplimiento de obligaciones tributarias de los empresarios de MYPES en el Emporio Comercial Gamarra, período 2015 [Tesis, Universidad Nacional del Callao]. https://hdl.handle.net/20.500.12952/1564
Choquecahua, S., Cultura tributaria y su incidencia en el cumplimiento de obligaciones tributarias de los empresarios de MYPES en el Emporio Comercial Gamarra, período 2015 [Tesis]. PE: Universidad Nacional del Callao; 2016. https://hdl.handle.net/20.500.12952/1564
@misc{renati/337060,
title = "Cultura tributaria y su incidencia en el cumplimiento de obligaciones tributarias de los empresarios de MYPES en el Emporio Comercial Gamarra, período 2015",
author = "Choquecahua Ataucusi, Sandra",
publisher = "Universidad Nacional del Callao",
year = "2016"
}
This research study was conducted to determine the incidence of tax culture in compliance with tax obligations of employers of MSEs in the commercial emporium of Gamarra, period 2015. The type of study was descriptive, correlational, of cross-section; the sample consisted of 141 entrepreneurs Mypes Special Regime Income (RER) conducting business. Questionnaire was used for data collection. The results obtained confirm the hypothesis: There is a significant incidence among the tax culture and the fulfillmenotf tax obligations of employers of MSEs in the commercial emporium of Gamarra, period 2015. Concluding that a low level of tax culture will be low level of compliance with tax obligations and vice versa.
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