Bibliographic citations
Rafael, J., Agüero, S. (2022). Cultura tributaria y obligaciones tributarias en comerciantes de la galería San Pedro del emporio comercial de Gamarra, La Victoria, Lima, 2021 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1698
Rafael, J., Agüero, S. Cultura tributaria y obligaciones tributarias en comerciantes de la galería San Pedro del emporio comercial de Gamarra, La Victoria, Lima, 2021 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1698
@misc{sunedu/3337482,
title = "Cultura tributaria y obligaciones tributarias en comerciantes de la galería San Pedro del emporio comercial de Gamarra, La Victoria, Lima, 2021",
author = "Agüero Calvo, Sinthya Marilia",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
The objective of this research work was to determine the relationship between tax culture and tax obligations in merchants of the Galería San Pedro del Emporio Comercial de Gamarra, La Victoria, Lima, 2021. The research methodology is of a correlational type, with a cross-sectional quantitative approach, constituted by a sample of 21 merchants, for data collection the survey technique was used, for the tax culture variable a questionnaire was applied which was composed of 20 items from Mile (2020) and for the tax obligations variable, applied a 10-item questionnaire from Jiménez (2017). The results according to Spearman's Rho correlation, a value of .607 was obtained and an error level of 0.01 showed that there is a correlation between tax culture and tax obligations. It is concluded that, if there is a relationship between tax culture and tax obligations, a relationship was also found between the dimensions of the independent variable with the variable tax obligations. Therefore, the alternative hypothesis is accepted and the null hypothesis is rejected.
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