“Emisión de comprobantes de pago electrónicos y evasión tributaria de las empresas de transporte del terminal terrestre Libertadores de América, Ayacucho – 2021”

Abstract

The objective of this investigation was to determine the relationship between the issuance of electronic payment vouchers and tax evasion of transport companies of the Libertadores de América land terminal, Ayacucho - 2021. Twenty managers participated in the investigation. The data have been processed using the SPSS 23 Statistical Software. The research had a non-experimental design, correlational, quantitatively focused, the questionnaire as a data collection tool. For the results, the analysis and discussion was carried out using Spearman's correlation coefficient. The results obtained indicate that there is an inverse relationship between the issuance of payment vouchers and tax evasion (p<0.05). An inverse and high incidence was obtained between issuing electronic tax documents and two dimensions of tax evasion (tax fraud and tax culture); however, the relationship was not significant with the tax avoidance dimension.