Bibliographic citations
Lachira, L., Zapata, A. (2024). El régimen Mype tributario y su influencia en las obligaciones tributarias en el distrito de Catacaos en el año 2021 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/31991
Lachira, L., Zapata, A. El régimen Mype tributario y su influencia en las obligaciones tributarias en el distrito de Catacaos en el año 2021 [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/31991
@misc{renati/371301,
title = "El régimen Mype tributario y su influencia en las obligaciones tributarias en el distrito de Catacaos en el año 2021",
author = "Zapata Carrasco, Angel Emmanuel",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
The MYPE Tax Regime and its Influence on Tax Obligations in the District of Catacaos in the Year 2021““ has as its main objective to determine the influence of the MYPE Tax Regime on compliance with tax obligations by microenterprises located in the town of Catacaos. during the year 2021. To achieve this purpose, Spearman's Rho correlation coefficient was used, obtaining a coefficient of 0.620 with a bilateral significance of 0, which indicates that the MYPE Tax Regime has a positive influence on compliance with obligations. taxes by microenterprises in Catacaos. The methodology used was a correlational design, with a sample of 262 companies. The survey technique was applied using a questionnaire with 10 questions for the variable MYPE Tax Regime (dimensions of Formalization, Simplification and Collection of the RMT) and 10 questions for the Tax Obligations variable (dimensions of Formal Obligations and Substantial Obligations). High reliability was obtained in both variables, with Cronbach's alpha coefficients of 0.898 and 0.905 respectively. The results indicate a great influence of the MYPE Tax Regime on the formalization of microenterprises, which has contributed to increasing the tax base. This regime has proven to be more effective than others, thanks to the benefits it offers to taxpayers. In conclusion, the analysis of the data reveals that the MYPE Tax Regime has been effective in promoting formality and increasing the tax base by facilitating more microenterprises in the Catacaos District to benefit from this regime. The benefits and facilities provided by the regime have encouraged taxpayers to comply with their tax obligations.
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