Factores económicos y culturales asociados a la evasión tributaria en los comerciantes del Mercado Santo Dominguito de La Ciudad de Trujillo - Año 2015

Abstract

Evasión Tributaria es un problema que subsiste en la mayoría de los países, especialmente en aquellos de menor desarrollo debido a que no existe conciencia tributaria, la estructura del sistema tributario no es la adecuada, etc., que afecta la recaudación fiscal, causando un efecto dañino para la sociedad; sin embargo es poco investigado. En nuestro país existe evasión tributaria en todos los sectores económicos, en este sentido la presente investigación está enfocada al Sector Comercio, en la que existe evasión en todos los niveles del proceso compra-venta. En el presente trabajo se estudia cuáles son los factores económicos y culturales asociados a la Evasión Tributaria en los comerciantes del Mercado Santo Dominguito, Distrito de Trujillo. El presente trabajo titulado: “FACTORES ECONÓMICOS Y CULTURALES ASOCIADOS A LA EVASIÓN TRIBUTARIA EN LOS COMERCIANTES DEL MERCADO SANTO DOMINGUITO DE LA CIUDAD DE TRUJILLO - AÑO 2015”buscaconocer los factores económicos y culturales que se asocian a la evasión tributaria en los comerciantes del mercado Santo Dominguito del distrito de Trujillo, por tanto esperamos que este trabajo de investigación constituya un valioso aporte para el desarrollo del Sector Comercio. En tal sentido se realizó la investigación encuestando y entrevistando a una muestra de 74comerciantes que se encuentran dentro del mercado Santo Dominguito, distrito de Trujillo. Los resultados nos demuestran que las causas que se asocian a la evasión tributaria en los comerciantes del Mercado Santo Dominguito, son los Factores Económicos: Deseo de generar mayores ingresos (Utilidades), bajo nivel de fiscalización a los comerciantes por parte de SUNAT e imposición tributaria elevada; y los Factores Culturales: Falta de conciencia y cultura tributaria, bajo nivel de educación de los comerciantes, predominio de valores culturales conservadores y desinterés por adecuarse a la formalización y a la legalidad.

Tax Evasion is a problem that exists in the majority of countries, especially those of less developed since there is no tax consciousness, the structure of the tax system is not adequate, etc., affecting tax revenue, causing an effect that is harmful to society; It is however little investigated. In our country there is tax evasion in all economic sectors, thus this research is focused on the Trade Sector, in which there is evasion at all levels of the buying and selling process. This paper examines what are the economic and cultural factors associated with Tax Evasion in market Santo Dominguito, Trujillo district merchants. The present work titled: “FACTORS ECONOMIC AND CULTURAL PARTNERS TO TAX EVASION IN THE TRADERS OF THE MARKET SANTO DOMINGUITO CITY OF TRUJILLO – YEAR 2015“ seeks to know the cultural and economic factors that are associated with tax evasion to the merchants of Santo Dominguito de Trujillo district market, which is expected to work constitutes a valuable contribution to the development of the Trade Sector. Accordingly, the research was undertaken, polling and interviewing a sample of 74 traders that are found within the market Santo Dominguito, district of Trujillo. The results show us that the causes that are associated with tax evasion in the traders of the market Santo Dominguito, which are economic factors: desire to generate higher incomes (profits), low level of control to merchants by SUNAT and high tax levy; and cultural factors: lack of awareness and tax culture, low level of education of traders, prevalence of conservative cultural values and lack of interest by adapt to the formalization and legality. In this context, we recommend that the State should have an attitude of transparency so that taxpayer has complete confidence that your money is used in their own benefit and that of others and is an engine that incentive pay duty that every citizen should have. viii It is essential to encourage merchants to comply with their tax obligations by SUNAT, promoting talks and free trainings aimed to inform and guide to traders of the market Santo Dominguito. The research conducted is offered as a contribution to all those interested in the topic, mainly to taxpayers of the studied sector or those who want to dabble in this activity, and the tax administration itself to the extent that can serve as a source of feedback on their functions.