Citas bibligráficas
León, J., (2022). La cultura tributaria y su incidencia en la evasión fiscal de las ventas en marketplace – facebook, distrito de Trujillo - 2020 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/16658
León, J., La cultura tributaria y su incidencia en la evasión fiscal de las ventas en marketplace – facebook, distrito de Trujillo - 2020 []. PE: Universidad Nacional de Trujillo; 2022. https://hdl.handle.net/20.500.14414/16658
@misc{renati/881404,
title = "La cultura tributaria y su incidencia en la evasión fiscal de las ventas en marketplace – facebook, distrito de Trujillo - 2020",
author = "León Paz, Juliana Elizabeth",
publisher = "Universidad Nacional de Trujillo",
year = "2022"
}
ABSTRACT The unexpected arrival of COVID-19 generated economic instability where many people decided to start their business through social networks, as an alternative to generate income, however, an increase in tax evasion was evidenced. Therefore, the main purpose of this research is to show that the tax culture contributes to the reduction of tax evasion of the sellers of the marketplace - facebook platform in the district of Trujillo in the year 2020. To carry out the present investigation The Trujillo vendors who make sales through the Marketplace platform were taken as a population, the sampling was of a simple random probabilistic type, the sample was calculated at a confidence level of 95% and an error of 5%, where the sample was 350 vendors. This research is non-experimental in nature, and for its development the descriptive - Inductive method was used, for which surveys and documentary review were carried out as research techniques. The results obtained show that Trujillo vendors who sell through the marketplace - facebook platform have a low level of tax culture, due to the poor degree of tax knowledge. Finally, it is concluded that the tax culture has a significant impact on tax evasion of sales on marketplace - facebook, district of Trujillo, year 2020. Therefore, it was proposed to implement a dissemination program through social networks on the importance of the tax culture for the economy of the country, since the general welfare of society is based on the collection of taxes.
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