Bibliographic citations
Rodríguez, J., Valle, F. (2022). El comercio informal en tiempos de pandemia y su incidencia en el cumplimiento de las obligaciones tributarias de los comerciantes del mercado Mayorista, distrito de Trujillo 2021 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/9859
Rodríguez, J., Valle, F. El comercio informal en tiempos de pandemia y su incidencia en el cumplimiento de las obligaciones tributarias de los comerciantes del mercado Mayorista, distrito de Trujillo 2021 [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2022. https://hdl.handle.net/20.500.12759/9859
@misc{renati/371223,
title = "El comercio informal en tiempos de pandemia y su incidencia en el cumplimiento de las obligaciones tributarias de los comerciantes del mercado Mayorista, distrito de Trujillo 2021",
author = "Valle Mendoza, Fátima Fiorella",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2022"
}
The purpose of this research is to determine the incidence of informal commerce in times of pandemic on the compliance with tax obligations of the merchants of the Mayorista market, district of Trujillo 2021; for which a non-experimental design of a correlational transactional type was used to measure the relationship between the variables, where 287 merchants of the Mayorista market and 151 merchants located in its surroundings were obtained as samples. It was determined that 78.04% of the traders in the wholesale market have a RUC and 58% of them comply with their tax obligations; while of the second sample only approximately 1% have a RUC and comply with their tax obligations; agreeing with the authors on the importance of complying with tax obligations and how important it is to stop informal trade, since this social problem has been increasing in recent years as a result of the pandemic caused by covid-19. In addition, the factors that contribute to informality during the pandemic are: tax culture (79%), the economic factor (80%) and unemployment (95%), and after testing the hypothesis it was concluded that informal commerce has an unfavorable impact on the compliance with tax obligations of traders in the Mayorista market.
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