Citas bibligráficas
Alcántara, B., Medina, W. (2019). Cultura tributaria y su incidencia en el cumplimiento de las obligaciones tributarias de los comerciantes del mercado central, en el distrito de Cajamarca, 2018 . [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21036
Alcántara, B., Medina, W. Cultura tributaria y su incidencia en el cumplimiento de las obligaciones tributarias de los comerciantes del mercado central, en el distrito de Cajamarca, 2018 . [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21036
@misc{renati/449830,
title = "Cultura tributaria y su incidencia en el cumplimiento de las obligaciones tributarias de los comerciantes del mercado central, en el distrito de Cajamarca, 2018 .",
author = "Medina Vásquez, Wilker Edinson",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The lack of Tax Culture is a problem that exists throughout the country, especially in less developed localities due to the lack of adequate knowledge and the necessary awareness to tax, this affects the collection of taxes, causing effects for the society; However, my research work was developed with the objective of determining the incidence of the tax culture in the fulfillment of tax obligations in the merchants of the Central Market of the City of Cajamarca, 2018 with a non-experimental transverse research design, the technique that it was used was the survey with its instrument the questionnaire being formed its population by 293 merchants of the market of the town of Cajamarca taking as sample the total of 53 merchants. After tabulating the results obtained in relation to the measurement indicators, Knowledge in tax issues: Compliance with tax obligations; Tax liability, Honesty in the payment of taxes, They have RUC, issue payment vouchers; declarations and timely payment of their tax debts, they declare the correct thing, it was concluded that the tax culture does affect the fulfillment of the tax obligations since it is identified that the merchants of the Central Market of the city of Cajamarca have a level means of tax culture, and determining that merchants do not comply with their tax obligations correctly.
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