Bibliographic citations
Berna, J., (2022). La evasión tributaria y su influencia en la recaudación fiscal de los contribuyentes del nuevo RUS del Centro Comercial Casas & Muebles, San Juan de Lurigancho 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2476
Berna, J., La evasión tributaria y su influencia en la recaudación fiscal de los contribuyentes del nuevo RUS del Centro Comercial Casas & Muebles, San Juan de Lurigancho 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2476
@misc{renati/6131,
title = "La evasión tributaria y su influencia en la recaudación fiscal de los contribuyentes del nuevo RUS del Centro Comercial Casas & Muebles, San Juan de Lurigancho 2021",
author = "Berna Cahuana, Julio Cesar",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The general objective was to analyze the relationship between tax evasion and tax collection of taxpayers of the new RUS of the houses & furniture shopping center in the district of San Juan de Lurigancho 2021. The following methodology was used: The type of research according to its function is basic, from a correlational scope, and a non-experimental - cross-sectional design. The technique used is the surveys for both variables and the instrument is the questionnaire for both variables. The population is made up of 35 micro-enterprises and the sample is made up of the census population, that is, 25 natural persons covered by the new RUS (merchants), vendors, customers. The results indicate a relationship between tax evasion and tax collection (P = 0.669; r =0.000); the relationship between informality and tax collection (P = 0.619; r = 0.000); the relationship between the tax system and tax collection (P = 0.628; r = 0.000); and the relationship between tax violations and tax collection (P = 0.605; r = 0.000) at 95% confidence. It is concluded that there is a significant influence between tax evasion and tax collection, and that, with greater control by the tax administration, which must implement measures to combat such illicit practices and thus allow an increase in tax collection.
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