Bibliographic citations
Alarcon, E., Blas, X., Napanga, J. (2022). Evasión tributaria y la recaudación tributaria en las panaderías acogidas en el régimen único simplificado del Distrito de Independencia – Lima, 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2319
Alarcon, E., Blas, X., Napanga, J. Evasión tributaria y la recaudación tributaria en las panaderías acogidas en el régimen único simplificado del Distrito de Independencia – Lima, 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2319
@misc{renati/5884,
title = "Evasión tributaria y la recaudación tributaria en las panaderías acogidas en el régimen único simplificado del Distrito de Independencia – Lima, 2021",
author = "Napanga Vargas, Jose Luis",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The general objective of this research was to determine the influence of tax evasion on the tax collection of bakeries included in the simplified single regime of the district of Independencia - Lima, 2021. The methodology was quantitative approach, correlational type, non-experimental design and transversal; It was applied as an instrument to the questionnaire. The sample consisted of 54 bakeries that were hosted in the RUS, are active and are located in the district of Independencia. The results showed that the tax evasion of those surveyed is at 74%, being a high level, while 78% of taxpayers are at a medium level and 18% at a higher level with respect to tax collection. Likewise, using the Spearman Rho test, 0.296 was determined, a value that indicates the relationship between both study variables and affirms the proposed alternative hypothesis. In conclusion, there is a higher level of tax evasion from bakeries under the Rus regime, which has a significant impact on tax collection.
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