Citas bibligráficas
Barberan, N., (2019). Influencia del compromiso y las normas sociales en la intención del cumplimiento tributario [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/13658
Barberan, N., Influencia del compromiso y las normas sociales en la intención del cumplimiento tributario []. PE: Pontificia Universidad Católica del Perú; 2019. http://hdl.handle.net/20.500.12404/13658
@phdthesis{sunedu/2660674,
title = "Influencia del compromiso y las normas sociales en la intención del cumplimiento tributario",
author = "Barberan, Nancy J.",
publisher = "Pontificia Universidad Católica del Perú",
year = "2019"
}
A large part of the countries of Latin America have experienced a strong increase in tax resources, there is still resistance from small taxpayers to the payment of taxes. The objective of this study is to determine the relationship of the commitment and social norms in the intention of tax compliance due to the constant changes in tax laws of the current Ecuadorian government that affect tax compliance. Tax noncompliance is a problem that affects the principle of revenue sufficiency and equity, causing countries to slow their economic growth and as a result the inaccessibility of public services. The research was conducted with a quantitative approach, non-experimental design and correlation scope, based on theories that allowed identifying the social commitment and norm as an independent variable and as an intention dependent, using a random sample of the micro-enterprises that reside in the city of Guayaquil, Ecuador. The results show that there is a significant relationship between the commitment and the intention of tax compliance, and on the other hand that there is no significant. The relationship between the social norm and the intention of tax compliance, demonstrating that the economic sector moderates the relationship between commitment and intent of tax compliance, there being a stronger relationship between these variables for the Services sector. It is recommended for future research to make a longitudinal design and expand it to different cities, regions or countries considering other factors such as cultural, location of signatures, perception and characteristics of the administrators of the firms.
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