Bibliographic citations
Perez, L., Sanchez, G. (2019). Causas y consecuencias de la evasión tributaria en la asociación de pequeños industriales y artesanos de Trujillo - APIAT, 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21799
Perez, L., Sanchez, G. Causas y consecuencias de la evasión tributaria en la asociación de pequeños industriales y artesanos de Trujillo - APIAT, 2017 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21799
@misc{sunedu/3015783,
title = "Causas y consecuencias de la evasión tributaria en la asociación de pequeños industriales y artesanos de Trujillo - APIAT, 2017",
author = "Sanchez Parco de Alvarez, Gisela",
publisher = "Universidad Privada del Norte",
year = "2019"
}
ABSTRACT This thesis, "Causes and consequences of tax evasion in the Association of small industrialists and artisans of Trujillo - APIAT, 2017", covers 218 Micro and small companies, which belong to six (6) sectors of regional production, these being: manufacture of footwear, clothing manufacture, furniture manufacturers, crafts, briefcases, and other complementary services. The tax evasion is an illegal act where the taxpayer performs a set of maneuvers to prevent or reduce the tax payment based on the fact that the Tax Administration is not fair with the collection and especially with the Micro and small companies. Due to the problem, the following causes are derived: lack of tax awareness, ignorance, corruption, corruption, risk of detection and high tax rates and generating tax and economic consequences. For this reason, the investigation was conducted in APIAT where it was observed that the manufacturers do not deliver the payment vouchers to the clients, acquire falsified vouchers or respond to operations that never existed, therefore, the sales declarations are fictitious amounts or manipulated that have the purpose of generating tax credit in favor of the employer and thus avoid or reduce the payment of their taxes. In this regard, the present investigation is non-experimental, cross-sectional descriptive because only the situation of the natural context was observed and then analyzed, as well as a variable, causes and consequences of tax evasion. For the development of the research, the technique and data collection instrument, the survey and the questionnaire were applied. The sample was made to 56 taxpayers of the Association of small industrialists and artisans of Trujillo of the footwear sector. Regarding the structure of the thesis, this includes from the approach of the problem, theoretical framework, methodology, and as for the information obtained in the field work, it facilitated its statistical processing, graphic presentation; as well as, the interpretations and analysis of each of the questions, which helped determine the objectives; to then present the results, culminating with the discussion, conclusions and recommendations considered positive. KEYWORDS: Evasion, awareness, ignorance, high rates and corruption.
This item is licensed under a Creative Commons License