Bibliographic citations
Tapia, L., (2022). Evasión tributaria y su efecto en la recaudación fiscal en colaboradores de una galería de ropa de vestir para damas del Centro Comercial Gamarra - La Victoria año 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2211
Tapia, L., Evasión tributaria y su efecto en la recaudación fiscal en colaboradores de una galería de ropa de vestir para damas del Centro Comercial Gamarra - La Victoria año 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2211
@misc{renati/5815,
title = "Evasión tributaria y su efecto en la recaudación fiscal en colaboradores de una galería de ropa de vestir para damas del Centro Comercial Gamarra - La Victoria año 2021",
author = "Tapia Cerquera, Liliana",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The present thesis entitled "Tax Evasion and its Effect on Tax Collection in Collaborators of a Gallery of Dress Clothes for Ladies of the Gamarra Shopping Center - La Victoria year 2021". Its general objective was to evaluate the effect of tax evasion on tax collection in collaborators of a gallery of women's clothing in the Gamarra - La Victoria Shopping Center in 2021. The methodology used was a quantitative approach, basic type of correlational descriptive level, it was a non-experimental cross-sectional design. The technique used was the survey made up of 15 questions for both variables and the instrument used was the questionnaire. For the validity of the instrument, the opinion of three expert judgments was required, which as a result, 0.90% validity was obtained, then it was required to obtain the reliability criterion, which resulted in 0.911 of Cronbach's Alpha, this was processed with the SPSS versión 26 system., this thesis was made up of a population of 52 collaborators and a sample of 23 of them. The results obtained were that there is a correlation between (p = 0.567; r = 0.005); the connection between lack of tax awareness and tax evasion (p = 0.734; r = 0.000); the connection between informality and tax collection (p = 0.534; r: 0.009); the relationship between the complexity of the tax legislation and tax collection (p= 0.499; r: 0.015). The conclusion was that the lack of tax awareness has a great influence on tax collection, this is supported by the instrument used, which has 60.87% where it is indicated that SUNAT should be more active in providing informative talks to increase tax awareness of the taxpayer.
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