Bibliographic citations
Baca, K., Huamán, M. (2016). Nivel de conocimiento sobre las obligaciones tributarias de los profesional arquitectos de la ciudad del Cusco y su incidencia en el cumplimiento del impuesto a la renta de cuarta categoría - periodo 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/383
Baca, K., Huamán, M. Nivel de conocimiento sobre las obligaciones tributarias de los profesional arquitectos de la ciudad del Cusco y su incidencia en el cumplimiento del impuesto a la renta de cuarta categoría - periodo 2014. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/383
@misc{renati/955075,
title = "Nivel de conocimiento sobre las obligaciones tributarias de los profesional arquitectos de la ciudad del Cusco y su incidencia en el cumplimiento del impuesto a la renta de cuarta categoría - periodo 2014.",
author = "Huamán Valencia, Mary Luz",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This research, develops taking into account the lack of awareness of tax obligations and therefore compliance with these obligations by the Professional Architects. This work was developed under the approach of descriptive research and nonexperimental that was made based on information obtained through a survey, were surveyed to 67 architects skilled professionals from the city of Cusco, in order to determine their attitudes and level of knowledge to the payment of income tax Ra. This research shows as the dependent variable the level of compliance with the Income Tax Fourth category of Professional Architects city of Cusco and as an independent variable Tax Obligations Tax Income Fourth Category, indicators of this variable have shown great influence to encourage noncompliance with tax obligations. The results of this research showed that the level of knowledge of Tax Obligations Fourth Category influences the level of compliance with these obligations by the Professional Architects Cusco. The development of this research consists of the following chapters: CHAPTER I presents the approach, formulation of the problem and research objectives. CHAPTER II describes history that may be useful for this research and the inclusion of theories related to our work. It is based on the incidence of knowledge of Tax Obligations in compliance with them by the Professional Architects. CHAPTER III, it is referred to the methodological part of the research and field work, specifically surveys is presented as a basis for contrast and verify the hypotheses. CHAPTER IV research results presents the results in tables and graphs and analysis and interpretation of each. CHAPTER V, discussion in this chapter the results are explained and compared with prior knowledge of the framework. CONCLUSIONS, where it was determined that the level of knowledge of Tax Obligations Income Tax Fourth Category by the Professional Architects of Cusco during 2014 shows its deficiency because the Architects Association does not provide information or training on tax, universities not train properly and continuously the course of taxation in the career of architecture, events are shown in table and graph 10 with the 41.8% that is not aware of their tax obligations, 31.3% that meets regularly and 26.9% that if you know your tax obligations fourth category, which affects the level of compliance, so that the product of this research has verified that 47.8% does not meet their tax obligations, 26.9% sometimes met and only 25.4% if it does (table 14).
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