Bibliographic citations
Villaorduña, J., (2022). Evasión tributaria y recaudación fiscal en microempresarios del rubro comercial en Cercado de Lima, 2022 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2693
Villaorduña, J., Evasión tributaria y recaudación fiscal en microempresarios del rubro comercial en Cercado de Lima, 2022 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2693
@misc{renati/6276,
title = "Evasión tributaria y recaudación fiscal en microempresarios del rubro comercial en Cercado de Lima, 2022",
author = "Villaorduña Jara, Jasmin Diana",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
In the present research work entitled "tax evasion and tax collection in microentrepreneurs of the commercial sector in Cercado de Lima, 2022", its main objective is to determine the relationship between tax evasion and tax collection in microentrepreneurs of the commercial sector in the district of Cercado de Lima. Lime. The thesis has a type of correlational research, and a non-experimental and transversal design, with a quantitative point of view; The sample taken is 33 microentrepreneurs, to whom the survey technique was applied through a virtual questionnaire, which contains a total of 35 items, the first 20 for the independent variable and the last 15 for the dependent variable. Likewise, with a Spearman's Rho correlation coefficient of -0.797, with an error level of 0.01, it is determined that there is a relationship between tax evasion and tax collection. Therefore, it is concluded that while there is less tax evasion, there will be more tax collection.
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