Citas bibligráficas
Segura, A., (2022). Variación de las normas tributarias y su incidencia en la evasión de impuestos en las empresas importadoras y exportadoras de menestras en el distrito de Lurín 2021 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1775
Segura, A., Variación de las normas tributarias y su incidencia en la evasión de impuestos en las empresas importadoras y exportadoras de menestras en el distrito de Lurín 2021 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1775
@misc{sunedu/3337618,
title = "Variación de las normas tributarias y su incidencia en la evasión de impuestos en las empresas importadoras y exportadoras de menestras en el distrito de Lurín 2021",
author = "Segura Palomino, Ana Maria",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
The objective of this study was to determine how the variation of tax regulations affects tax evasion in companies importing and exporting vegetables in the district of Lurin 2021, for which the methodology of quantitative approach, correlational type, non-experimental design, crosssectional, considering 10 companies importing and exporting vegetables in the district of Lurin 2021, as part of the study and the analysis to be performed, for which questionnaires were developed which were carried out considering the study sample. The results showed, according to Spearman's Rho correlation statistical test, that there is a considerable negative relationship between both variables, with a rho = -0.667 and p =0.00 < 0.01, which was statistically significant, indicating that the lower the variation in tax regulations, the higher the level of tax evasion. It can be concluded that it is important that people prioritise doing their business legally; for which it is necessary to promote tax knowledge by providing formalisation facilities.
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